[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。   c#'t][Ii  
会计报表statement of account -xg$qvK  
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往来帐目account current +"1@6,M  
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现在往来帐||存款额current accout S<Z]gY @c  
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销货帐account sales ;Fw{p{7<  
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共同计算帐项joint account tkT:5O6  
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未决帐项outstanding account a,<l_#'  
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贷方帐项credit account||creditor account "+SnHpNx  
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借方帐项debit account||debtor account h-)tWJ c  
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应付帐||应付未付帐account payable alr'If@7  
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应收帐||应收未收帐account receivable
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新交易||新帐new account GYp}V0  
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未决帐||老帐old account K+HP2|#6  
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现金帐cash account Epo/}y  
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流水帐running account hj4!* c  
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暂记帐||未定帐suspense account ^T>P  
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过期帐||延滞帐overdue account||pastdue account H\r- ;,&  
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杂项帐户sundry account zCz"[9k  
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详细帐单||明细表detail account ?^} z  
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呆帐bad account %]"eN{Uvn  
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会计项目title of account 4tA`,}ywPq  
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会计薄||帐薄account-book >~}}*y p  
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营业报告书||损益计算表account of budiness||business report OCN:{  
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借贷细帐||交验帐account rendered K^m`3N"  
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明细帐account stated ]^>RBegJBO  
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与…银行开立一户头to open an account with "2_nN]%u-  
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与…银行建立交易to keep account with !QsmT3  
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继续记帐to keep account nd)`G$gL  
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与…有交易to have an account with BJP^?FUd=,  
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作成会计帐||有往来帐项to make out an account with vSv:!5*  
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清算||清理债务to make up an account AVO$R\1YR  
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清洁帐目||与…停止交易to close ones account with ,R*YI  
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结帐to close an account seS)`@n  
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清理未付款to ask an account||to demand an account gE$@:j  
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结清差额to balance the account with U&OE*dq  
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清算to settle an account||to liquidate an account||to square an account PS/00F/Ak  
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审查帐目||监查帐目to audit an account 0#!Z1:Y  
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检查帐目to examine an account Lb0BmR%0  
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转入A的帐户to charge the amount to As account j9O"!9$vQ  
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以计帐方式付款to pay on account q:3HU<  
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代理某人||为某人on ones account||on account of one ]oE:p  
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为自己计算||独立帐目on ones own account `t Zw(Z=h  
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由某人收益并负风险on ones account and risk||for ones account and risk iNEE2BPp  
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由某人负担for ones account||for account of one 1ZRSeh  
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按某人指示||列入某人帐户by order and for account of one z|WDqB%/I  
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列入5月份帐目for May account /+ {1;}AT  
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编入某中帐项下to pass to the account of||to place to the account of XE.Y?{,R$  
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寄出清算书to send in an account||to send in render an account $S{]` +  
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支票薄cheque book 2:Rxyg@'  
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支票陈票人cheque drawer q3$;lLsb;j  
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持票人cheque holder dT4e[4l  
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不记名支票cheque to bearer||bearer cheque G,JK$j>*l  
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记名支票||认人支票cheque to order {wyf> L0j  
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到期支票antedated cheque +oe%bk|A  
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未到期支票postdated cheque v|K<3@J  
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保付支票certified cheque 2*9rhOK*  
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未获兑现支票，退票returned cheque }ikJa  
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横线支票crossed cheque Lr}>Md  
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普通横线general crossing .P>-Fh,_p  
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特别横线special crossing 56Gc[<nR  
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空白支票blank cheque r:*0)UZlD  
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失效支票，过期支票stale cheque (aa}0r5  
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普通支票open cheque 5,n{-V  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount U`h>[9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 16N+  
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支票换现金||兑现to cash a cheque L[s8`0  
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清理票款to clear a cheque 3.^Tm+ C  
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保证兑现to certify a cheque u^!c:RfE?  
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填写支票数额to fill up a cheque ?UPZ49y  
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支票上划线to cross a cheque n)' 5h &#  
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开发支票to make out a cheque <7;AK!BH  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque Y,%d_yR
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背书支票to endorse a cheque .%'$3=/oe  
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请付票款||清付票款to pay a cheque||to honour a cheque 
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支票退票to dishonour a cheque M,ObzgW  
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拒付支票to refuse a cheque !)}3[h0  
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拒付支票to stop payment of a cheque qXH\e|  
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提示要求付款to present for payment J9kmIMq-C  
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见票即付持票人payable to bearer !2R<T/9~  
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支付指定人payable to order \GR M, c  
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已过期||无效out of date||stale e+!+(D  
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请给出票人R/D||refer to drawer  !IZbMn6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q]-CTx$  
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文字与数字不一致words and figures differ ^st.bzg+[  
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支票 FAS+*GFz  
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时间已过account closed \8~P3M":c  
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更改处应加盖印章alterations require initials D*>EWlZ   
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时间已过effects not cleared C)7T'[  
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停止付款payment stopped ~{#$`o=  
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支票毁损cheque mutilated aKLA_-
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汇款||寄钱to remit||to send money *C dw"n  

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寄票供取款||支票支付to send a cheque for payment _f~(g1sE  
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寄款人a remitter d},IQ,Az:Z  
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收款人a remittee Bs@!S?  
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国外汇票foreign Bill 0X rB+nt  
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国内汇票inland Bill (,5oqU9s@  
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跟单汇票documentary bill kOe%w-_  
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空头汇票accommodation bill L x{bR=  
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原始汇票original bill [DW}z  
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改写||换新票据renewed bill QHt;c  
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即期汇票sight bill||bill on demand ~s}0z&v^te  
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…days after date||…days after date…日后付款 )V!9/d  
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…months after date||…months after date…月后付款 Bg^k~NX%  
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见票后…日付款…days after sight||…days sight (nhv#&Fd+  
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见票后…月付款…months after sight||…months sight ;Nw.  
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同组票据set of bills V:M$
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单张汇票sola of exchange||sole of exchange !B=Oc!e=K  
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远期汇票usance bill||bill at usance 8\-Q(9q(  
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长期汇票long bill :n3)vK   
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短期汇票short bill zNE"5  
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逾期汇票overdue bill H].G%,2'  
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宽限日期days of grace ]w _
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电汇telegraphic transfer （T.T） ?^z!yD\  
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邮汇postal order||postal note （Am.）||post office order||money order |Rr^K5hmD  
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本票promissory note （P/N） {~g(W
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押汇负责书||押汇保证书letter of hypothecation G"CV S@  
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副保||抵押品||付属担保物collateral security C24[brf  
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担保书trust receipt||letter of indemnity V/Hjd`n)`i  
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承兑||认付acceptance OE(H:^ZR  
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单张承兑general acceptance @%L4^ms  
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有条件承兑qualified acceptance -If-c'"G  
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附条件认付conditional acceptance :+ef|,:`/  
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部分认付partial acceptance   dzZ74FE!t