[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。   y>vr Uxgo  
会计报表statement of account nf5Ld"|%9  
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往来帐目account current SU.T0>w  
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现在往来帐||存款额current accout 3T$gT  
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销货帐account sales )miY>7K  
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共同计算帐项joint account  T|NNd1>  
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未决帐项outstanding account k=2]@K$%  
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贷方帐项credit account||creditor account *ktM<N58  
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借方帐项debit account||debtor account Y,OS
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应付帐||应付未付帐account payable i$HaE)qZ  
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应收帐||应收未收帐account receivable w}VS mt$F  
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新交易||新帐new account kRs(A~ngc  
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未决帐||老帐old account ;o]'7qGb  
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现金帐cash account _7
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流水帐running account v# ab2  
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暂记帐||未定帐suspense account =,&PD(.  
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过期帐||延滞帐overdue account||pastdue account ~TwjcI*/  
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杂项帐户sundry account @Y+YN;57  
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详细帐单||明细表detail account V.5gxr3QqW  
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呆帐bad account T6MlKcw,t  
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会计项目title of account p x1y#Q  
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会计薄||帐薄account-book  f.acH]p  
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营业报告书||损益计算表account of budiness||business report 4eTfb  
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借贷细帐||交验帐account rendered Cmg(#$X  
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明细帐account stated P3X;&iT  
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与…银行开立一户头to open an account with ZaJg$  
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与…银行建立交易to keep account with  gSQq  
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继续记帐to keep account 6lw)L  
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与…有交易to have an account with -t~l!! N(  
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作成会计帐||有往来帐项to make out an account with )
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清算||清理债务to make up an account _N!L?b83P  
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清洁帐目||与…停止交易to close ones account with j"6r]nc&  
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结帐to close an account ;f, `T  
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清理未付款to ask an account||to demand an account #1fT\aP   
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结清差额to balance the account with /+^7lQo\]  
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清算to settle an account||to liquidate an account||to square an account OpFe=1Q  
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审查帐目||监查帐目to audit an account >YG1sMV-J  
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检查帐目to examine an account Gy}WZ9{  
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转入A的帐户to charge the amount to As account aumWU{j=  
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以计帐方式付款to pay on account eCejO59F9  
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代理某人||为某人on ones account||on account of one 0,a/t jSr  
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为自己计算||独立帐目on ones own account 117`=9F  
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由某人收益并负风险on ones account and risk||for ones account and risk wWq(|"  
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由某人负担for ones account||for account of one 96a2G,c>V  
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按某人指示||列入某人帐户by order and for account of one lI,lR  
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列入5月份帐目for May account zY11.!2  
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编入某中帐项下to pass to the account of||to place to the account of .~3s~y*s  
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寄出清算书to send in an account||to send in render an account ^4G%*-   
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支票薄cheque book to2#PXf]y  
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支票陈票人cheque drawer r%:Q(|v?  
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持票人cheque holder m2{DLw".  
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不记名支票cheque to bearer||bearer cheque a+-X\qN  
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记名支票||认人支票cheque to order $`a>y jma  
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到期支票antedated cheque hf`5NcnP  
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未到期支票postdated cheque r3}Q1b&  
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保付支票certified cheque au;ZAXM|  
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未获兑现支票，退票returned cheque $[6]Ly(F)  
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横线支票crossed cheque HZl//Uq  
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普通横线general crossing *dpKo&y  
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特别横线special crossing (/[wM>q:r  
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空白支票blank cheque W }  
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失效支票，过期支票stale cheque x@Ze%$'  
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普通支票open cheque =}1m.  
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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*a^msY%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges iji2gWV}h  
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支票换现金||兑现to cash a cheque 9 lH00n+'  
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清理票款to clear a cheque q6AL}9]9  
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保证兑现to certify a cheque >,A&(\rO  
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填写支票数额to fill up a cheque x2$Y"b?vz  
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支票上划线to cross a cheque i$"M'BG  
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开发支票to make out a cheque {L.=)zt>  
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签发支票，开立支票to draw a cheque||to issue a cheque < +X,oxg  
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透支支票to overdraw a cheque iiD}2yb  
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背书支票to endorse a cheque a`_w9r+v  
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请付票款||清付票款to pay a cheque||to honour a cheque =5u;\b>*  
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支票退票to dishonour a cheque m(p0)X),_i  
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拒付支票to refuse a cheque 8c5%~}kG  
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拒付支票to stop payment of a cheque #xfPobQ>il  
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提示要求付款to present for payment Zg/ ],/`  
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见票即付持票人payable to bearer ^Kfm(E  
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支付指定人payable to order -Ta| qQa  
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已过期||无效out of date||stale d0}P  
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请给出票人R/D||refer to drawer JlhI3`X;/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wrAcVR  
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文字与数字不一致words and figures differ X{tfF!+iy  
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支票 @|d+T"f  

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时间已过account closed UX@8  
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更改处应加盖印章alterations require initials OEhDRU%k  
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时间已过effects not cleared
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停止付款payment stopped /TY=ig1z  
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支票毁损cheque mutilated [ ]42$5eof  
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汇款||寄钱to remit||to send money ~RRS{\,  
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寄票供取款||支票支付to send a cheque for payment Ti&v9re%wO  
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寄款人a remitter @waY+sqt=  

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收款人a remittee %a|m[6+O  
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国外汇票foreign Bill wVkRrFJ  
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国内汇票inland Bill g[(Eh?]Sc  
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跟单汇票documentary bill G<Y}QhFU  
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空头汇票accommodation bill JzmX~|=Xi  
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原始汇票original bill zo:NE00  
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改写||换新票据renewed bill v$# l]A_D  
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即期汇票sight bill||bill on demand q``
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…days after date||…days after date…日后付款 dgT(]H  
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…months after date||…months after date…月后付款 3f(tb%pa5  
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见票后…日付款…days after sight||…days sight SE6c3  
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见票后…月付款…months after sight||…months sight 3,1HD_  
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同组票据set of bills :M8y 2fh  
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单张汇票sola of exchange||sole of exchange #]r'?GN  
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远期汇票usance bill||bill at usance 1v 4M*  
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长期汇票long bill .$o A~  
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短期汇票short bill fJ&\Z9zY  
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逾期汇票overdue bill i5gNk)D  
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宽限日期days of grace bu{dT8g'U  
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电汇telegraphic transfer （T.T） V3ExS1fNf  
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邮汇postal order||postal note （Am.）||post office order||money order `><E J'h  
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本票promissory note （P/N） `pF7B6[B  
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押汇负责书||押汇保证书letter of hypothecation ,c&gw tdl  
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副保||抵押品||付属担保物collateral security rU6A^p\,  
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担保书trust receipt||letter of indemnity 1iqgVby  
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承兑||认付acceptance 'V&Tlw|  
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单张承兑general acceptance 3O;"{E= <  
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有条件承兑qualified acceptance &x;n^W;#  
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附条件认付conditional acceptance ~+ 9vz  
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部分认付partial acceptance   XUnw*3tPJ