[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。   l,`!rF_  
会计报表statement of account 8Vn4.R[vE  
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往来帐目account current 5?u}#zO  
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现在往来帐||存款额current accout ?Bx./t><  
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销货帐account sales iiC!|`k"  
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共同计算帐项joint account Z-X?JA\&  
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未决帐项outstanding account v"O5u%P  
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贷方帐项credit account||creditor account zI;0&  
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借方帐项debit account||debtor account \2e0|)aF6  
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应付帐||应付未付帐account payable Ym8}ZW-  
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应收帐||应收未收帐account receivable A%bCMP  
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新交易||新帐new account 6W2hr2Zy9  
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未决帐||老帐old account ~Ci{3j :]  
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现金帐cash account 
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流水帐running account 5<YzalNf  
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暂记帐||未定帐suspense account L:&k(YOBA  
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过期帐||延滞帐overdue account||pastdue account (R}ii}
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杂项帐户sundry account QO;4}rq  
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详细帐单||明细表detail account }FqA ppr  
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呆帐bad account L@Nu/(pB=  
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会计项目title of account [5d2D,)  
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会计薄||帐薄account-book z_|oCT!6  
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营业报告书||损益计算表account of budiness||business report ._Zt=jB  
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借贷细帐||交验帐account rendered KFRw67^  
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明细帐account stated Av J4\  
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与…银行开立一户头to open an account with %:v`EjRD0  
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与…银行建立交易to keep account with R[tC^]ai  
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继续记帐to keep account Ch rY"  
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与…有交易to have an account with z`Wt%
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作成会计帐||有往来帐项to make out an account with !v|IS yK  

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清算||清理债务to make up an account IV16d  
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清洁帐目||与…停止交易to close ones account with rt7<Q47QE  
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结帐to close an account ZM#=`k9  
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清理未付款to ask an account||to demand an account shC;hR&;  
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结清差额to balance the account with 
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清算to settle an account||to liquidate an account||to square an account &a)eJF]:!  
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审查帐目||监查帐目to audit an account p0p4Xh1e  
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检查帐目to examine an account mg:!4O$K  
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转入A的帐户to charge the amount to As account ~i;fDQ&!  
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以计帐方式付款to pay on account vEe NW  
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代理某人||为某人on ones account||on account of one t%1^Li  
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为自己计算||独立帐目on ones own account q~K(]Ya/  
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由某人收益并负风险on ones account and risk||for ones account and risk 6&U+6gb  
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由某人负担for ones account||for account of one C&\5'[*  
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按某人指示||列入某人帐户by order and for account of one RuW!*LI  
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列入5月份帐目for May account 5x2Ay=s  
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编入某中帐项下to pass to the account of||to place to the account of uZKP"Oy  
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寄出清算书to send in an account||to send in render an account \g)Xt?w0Wo  
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支票薄cheque book 1[nG}  
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支票陈票人cheque drawer LS>G4 ]  
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持票人cheque holder 5 +9Ze9  
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不记名支票cheque to bearer||bearer cheque /x@RNdKv  
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记名支票||认人支票cheque to order +';>=hha  
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到期支票antedated cheque mo]KCi  
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未到期支票postdated cheque WUdKLx%F  
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保付支票certified cheque ig"uXs  
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未获兑现支票，退票returned cheque qf'm=efRyu  
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横线支票crossed cheque RH)EB<PV  
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普通横线general crossing yWPIIWHx!  
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特别横线special crossing #eP LOR&q  
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空白支票blank cheque
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失效支票，过期支票stale cheque ;|%dY{L-  
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普通支票open cheque {'+QH)w(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wbyE
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %b.UPS@I  
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支票换现金||兑现to cash a cheque -u!qrJ*Z  
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清理票款to clear a cheque Rr(* aC2P  
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保证兑现to certify a cheque Ax3W2s  
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填写支票数额to fill up a cheque '+'CbWgY  
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支票上划线to cross a cheque >>[/UFC)n  
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开发支票to make out a cheque hli|B+:m"  
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签发支票，开立支票to draw a cheque||to issue a cheque (LvS :?T}  
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透支支票to overdraw a cheque V=I"-k}RL  
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背书支票to endorse a cheque wmNHT _  
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请付票款||清付票款to pay a cheque||to honour a cheque v4Zb? Yb  
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支票退票to dishonour a cheque TjWE_Bq]g  
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拒付支票to refuse a cheque C# rc@r,F  
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拒付支票to stop payment of a cheque *F^wtH`  
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提示要求付款to present for payment + 1JH  
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见票即付持票人payable to bearer R;w
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支付指定人payable to order Zv]x'3J#Y  
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已过期||无效out of date||stale c'6g*%2k  
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请给出票人R/D||refer to drawer ',3HlOJ:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9Gy  
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文字与数字不一致words and figures differ y4Z&@,_{  
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支票 0tISXu-  
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时间已过account closed g,`A[z2  
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更改处应加盖印章alterations require initials f-6vLX\Vu  
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时间已过effects not cleared 7e7 M@8+4  
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停止付款payment stopped ZZQG?("S'  
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支票毁损cheque mutilated 7\_o.(g#-  
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汇款||寄钱to remit||to send money xw{-9k-~  
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寄票供取款||支票支付to send a cheque for payment ~HQ9i%exg  
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寄款人a remitter N@B9 @8h  
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收款人a remittee f3`7t
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国外汇票foreign Bill UR:aD_h  
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国内汇票inland Bill B^).BQ  
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跟单汇票documentary bill j}b\Z9)!  
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空头汇票accommodation bill x8GJY~:SW  
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原始汇票original bill IK*0 7h/!  
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改写||换新票据renewed bill [w ;kkMJAy  
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即期汇票sight bill||bill on demand }i!J/tJ)b  
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…days after date||…days after date…日后付款 'vNG(h#%d  
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…months after date||…months after date…月后付款 EJ2yO@5O  
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见票后…日付款…days after sight||…days sight n]he-NHP  
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见票后…月付款…months after sight||…months sight >M&3Y XC  
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同组票据set of bills nT2)E&U6%  
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单张汇票sola of exchange||sole of exchange irjP>3_e  
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远期汇票usance bill||bill at usance $ MC)}l  
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长期汇票long bill "Wx]RN:  
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短期汇票short bill
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逾期汇票overdue bill u(G*\<z-  
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宽限日期days of grace \QB;Ja
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电汇telegraphic transfer （T.T） PdvqDa8  
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邮汇postal order||postal note （Am.）||post office order||money order c_>f0i  
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本票promissory note （P/N） =Qn ;_+Ct  
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押汇负责书||押汇保证书letter of hypothecation +$Rt+S BD  
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副保||抵押品||付属担保物collateral security Nr=d<Us9f  
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担保书trust receipt||letter of indemnity Hik3wPnp  
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承兑||认付acceptance \!ej<T+JR>  
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单张承兑general acceptance 3=L.uXVb  
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有条件承兑qualified acceptance rX1QMR7?  
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附条件认付conditional acceptance G}G#i`6o  
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部分认付partial acceptance   VzKW:St