[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。   [iXi\Ex  
会计报表statement of account MBv/  
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往来帐目account current q-uLA&4  
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现在往来帐||存款额current accout g`.{K"N>!  
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销货帐account sales X iw@  
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共同计算帐项joint account Ir>2sTrm  
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未决帐项outstanding account [^Q&suy  
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贷方帐项credit account||creditor account ^K/G5  
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借方帐项debit account||debtor account e %&  
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应付帐||应付未付帐account payable 2
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应收帐||应收未收帐account receivable !2wETs ?  
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新交易||新帐new account s?5 d  
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未决帐||老帐old account XS3{R  
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现金帐cash account e7h\(`J0lj  
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流水帐running account *
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暂记帐||未定帐suspense account IC\E,m  
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过期帐||延滞帐overdue account||pastdue account >J9IRAm}sc  
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杂项帐户sundry account JThk Wx  
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详细帐单||明细表detail account w4NZt|>5j;  
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呆帐bad account }{P&idkv  
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会计项目title of account ?Ozk^#H[  
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会计薄||帐薄account-book M0Lon/%  
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营业报告书||损益计算表account of budiness||business report |G[
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借贷细帐||交验帐account rendered FEge
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明细帐account stated @hE7r-}]  
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与…银行开立一户头to open an account with AaJ,=eQ  
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与…银行建立交易to keep account with J
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继续记帐to keep account V
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与…有交易to have an account with F]dmc,Q  
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作成会计帐||有往来帐项to make out an account with 3j[w -Lfp  
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清算||清理债务to make up an account 8u7K$Q
 
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清洁帐目||与…停止交易to close ones account with ?=pZmvQg  
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结帐to close an account .=et{\  
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清理未付款to ask an account||to demand an account 'p|Iwtjn>  
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结清差额to balance the account with L*SSv wSL  
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清算to settle an account||to liquidate an account||to square an account =:
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审查帐目||监查帐目to audit an account 3& fIO  
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检查帐目to examine an account {{ 4p{  
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转入A的帐户to charge the amount to As account qD=m{ O8%_  
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以计帐方式付款to pay on account Ma*dIwEp
 
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代理某人||为某人on ones account||on account of one TJ%]{%F  
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为自己计算||独立帐目on ones own account DS,FVh".|  
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由某人收益并负风险on ones account and risk||for ones account and risk sP3.s_U^  
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由某人负担for ones account||for account of one _c(C;s3o  
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按某人指示||列入某人帐户by order and for account of one h,WY2Hr  
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列入5月份帐目for May account jcv1z v.  
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编入某中帐项下to pass to the account of||to place to the account of eEriv@v  
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寄出清算书to send in an account||to send in render an account @;n$caw  
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支票薄cheque book w[$nO#  
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支票陈票人cheque drawer 6 XOu~+7  
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持票人cheque holder -IEP?NX  
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不记名支票cheque to bearer||bearer cheque (~pEro]?+)  
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记名支票||认人支票cheque to order P SQ:'  
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到期支票antedated cheque F/od,w9_  
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未到期支票postdated cheque ?^$4)Y>Kf  
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保付支票certified cheque @Rb1)$~#  
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未获兑现支票，退票returned cheque rD U6 5j  
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横线支票crossed cheque (DMnwqr  
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普通横线general crossing U9fF;[g  
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特别横线special crossing No&[ \;  
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空白支票blank cheque hG;=ci3EE  
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失效支票，过期支票stale cheque JR<-'  
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普通支票open cheque 1HWJxV"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1`_)%Y[ZJ  
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支票换现金||兑现to cash a cheque G(\1{"!  
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清理票款to clear a cheque T>%ny\?tHW  
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保证兑现to certify a cheque 6MNA.{Jdd  
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填写支票数额to fill up a cheque kD7(}N8YR  
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支票上划线to cross a cheque ZKPkx~,U[  
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开发支票to make out a cheque bu&y w
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签发支票，开立支票to draw a cheque||to issue a cheque PuCA @qY  
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透支支票to overdraw a cheque Wj=ex3K3u.  
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背书支票to endorse a cheque  Bt3=/<.\  
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请付票款||清付票款to pay a cheque||to honour a cheque fGWK&nONyk  
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支票退票to dishonour a cheque ACltV"dB^  
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拒付支票to refuse a cheque M6#(F7hB  
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拒付支票to stop payment of a cheque AB\4+ CLV  
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提示要求付款to present for payment ,0~TvJS  
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见票即付持票人payable to bearer ^0-=(JrC  
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支付指定人payable to order IyP].g1 "U  
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已过期||无效out of date||stale w,9F riW  
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请给出票人R/D||refer to drawer oD\+ 5[x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 54w-yY  
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文字与数字不一致words and figures differ 0aWb s$FyU  
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支票 9#!tzDOtD  
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时间已过account closed <bI,y_<K  
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更改处应加盖印章alterations require initials 2-84  
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时间已过effects not cleared e$=|-Jz  
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停止付款payment stopped ny=iAZM>q  
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支票毁损cheque mutilated s8Oz^5p(  
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汇款||寄钱to remit||to send money |:z%7J3wP  
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寄票供取款||支票支付to send a cheque for payment Za w+  
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寄款人a remitter GCHssw~P'v  
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收款人a remittee <vs.Ucxx  
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国外汇票foreign Bill 2 O%UT?R  
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国内汇票inland Bill zw?6E8$h  
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跟单汇票documentary bill !SnpesTn  
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空头汇票accommodation bill Z_%>yqDC  
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原始汇票original bill +xMDm_TGLA  
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改写||换新票据renewed bill gIeo7>u  
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即期汇票sight bill||bill on demand N}\i!YUD  
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…days after date||…days after date…日后付款 )j](_kvK  
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…months after date||…months after date…月后付款 D3eK!'qS  
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见票后…日付款…days after sight||…days sight bkb}M)C  
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见票后…月付款…months after sight||…months sight TWy1)30x  
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同组票据set of bills h<?Vzl  
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单张汇票sola of exchange||sole of exchange Rcu/ @j{O  
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远期汇票usance bill||bill at usance kM.zX|_  
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长期汇票long bill W)KV"A3C  
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短期汇票short bill T3\Q<  
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逾期汇票overdue bill j &~OR6  
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宽限日期days of grace JD.WH|sZ5  
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电汇telegraphic transfer （T.T） 1D6iJ  
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邮汇postal order||postal note （Am.）||post office order||money order 8!1vsEqv  
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本票promissory note （P/N） h&&ufF]D  
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押汇负责书||押汇保证书letter of hypothecation /.P*%'g  
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副保||抵押品||付属担保物collateral security p" w"/[8  
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担保书trust receipt||letter of indemnity 5Osx__6$t  
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承兑||认付acceptance 1Jt5|'tl  
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单张承兑general acceptance >HXT:0  
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有条件承兑qualified acceptance ckS.j)@.c  
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附条件认付conditional acceptance abp]qvCV  
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部分认付partial acceptance   > X<pzD3u