[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。   `'p`PyMt`  
会计报表statement of account atY*8I|  
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往来帐目account current g4N%PV8  
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现在往来帐||存款额current accout bh6d./  
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销货帐account sales S8O
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共同计算帐项joint account J?Ck4dQ  
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未决帐项outstanding account sNm,Fmuz:  
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贷方帐项credit account||creditor account pd d|n2q  
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借方帐项debit account||debtor account 6sPk:5  
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应付帐||应付未付帐account payable B&?fM ~J  
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应收帐||应收未收帐account receivable Yx5J$!Ld  
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新交易||新帐new account P/ci/y_1  
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未决帐||老帐old account )!e3.C|V1W  
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现金帐cash account :X_CFW  
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流水帐running account
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暂记帐||未定帐suspense account }f#_4ACaD  
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过期帐||延滞帐overdue account||pastdue account )C
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杂项帐户sundry account w$j{Hp6m  
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详细帐单||明细表detail account .k@^KY  
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呆帐bad account WuM C^  
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会计项目title of account XE1$K
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会计薄||帐薄account-book S/4r\6  
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营业报告书||损益计算表account of budiness||business report i%;"[M  
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借贷细帐||交验帐account rendered GqLq gns  
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明细帐account stated =dzWmL<~8  
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与…银行开立一户头to open an account with ~y /!fnv  
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与…银行建立交易to keep account with s5D:  
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继续记帐to keep account yNCEz/4  
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与…有交易to have an account with wL}l`fRB  
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作成会计帐||有往来帐项to make out an account with W)*p2#l  

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清算||清理债务to make up an account ZU{4lhe  
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清洁帐目||与…停止交易to close ones account with }TB(7bbd;  
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结帐to close an account YXW%]Uy+  
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清理未付款to ask an account||to demand an account LWfqEL -  
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结清差额to balance the account with @? c2)0
 
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清算to settle an account||to liquidate an account||to square an account a^U~ 0i@[S  
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审查帐目||监查帐目to audit an account '' O7=\  
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检查帐目to examine an account 'Ft0Ry<OL  
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转入A的帐户to charge the amount to As account aJ") <_+  
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以计帐方式付款to pay on account #X 52/8G  
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代理某人||为某人on ones account||on account of one w-wV3Q6X  
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为自己计算||独立帐目on ones own account eIRLNxt+v  
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由某人收益并负风险on ones account and risk||for ones account and risk m< _S_c  
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由某人负担for ones account||for account of one u/cg|]x&T  
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按某人指示||列入某人帐户by order and for account of one 'EDda  
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列入5月份帐目for May account 3s/H2fz  
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编入某中帐项下to pass to the account of||to place to the account of Ut2y;2)a  
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寄出清算书to send in an account||to send in render an account sCR67/  
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支票薄cheque book ma"3qGy  

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支票陈票人cheque drawer anXc|  
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持票人cheque holder {q"OM*L(  
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不记名支票cheque to bearer||bearer cheque 0g+'/+Ho 4  
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记名支票||认人支票cheque to order :Zlwp6  
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到期支票antedated cheque r>o63Q:  
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未到期支票postdated cheque vX/T3WV  
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保付支票certified cheque  ML|FQ  
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未获兑现支票，退票returned cheque %5(I/zB  
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横线支票crossed cheque ? m DI#~)  
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普通横线general crossing 45@^L's  
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特别横线special crossing )Y"+,$$>Y`  
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空白支票blank cheque EJMM9(DQ7  
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失效支票，过期支票stale cheque bCRV\myd`  
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普通支票open cheque <^#,_o,!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :CG`t?N9M  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Tp?7_}tRi  
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支票换现金||兑现to cash a cheque A8muQuj]~~  
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清理票款to clear a cheque rB Q_iB_  
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保证兑现to certify a cheque =W(Q34  
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填写支票数额to fill up a cheque )}Hpi<5N  
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支票上划线to cross a cheque YL!P0o13r  
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开发支票to make out a cheque Cj
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签发支票，开立支票to draw a cheque||to issue a cheque "Wct({n  
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透支支票to overdraw a cheque q`Go`
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背书支票to endorse a cheque aC] $k'71  
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请付票款||清付票款to pay a cheque||to honour a cheque \ [;0KV_  

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支票退票to dishonour a cheque d-oMQGOklb  
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拒付支票to refuse a cheque [*Z;\5&P  
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拒付支票to stop payment of a cheque f[]dfLS"W  
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提示要求付款to present for payment FnwJ+GTu  
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见票即付持票人payable to bearer n'"/KS+_  
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支付指定人payable to order hqD*z6aH  
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已过期||无效out of date||stale R7%#U`Q^A  
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请给出票人R/D||refer to drawer }H53~@WP>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d z|or9&  
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文字与数字不一致words and figures differ e+EQ]<M  
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支票 GblA
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时间已过account closed I^.Om])  
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更改处应加盖印章alterations require initials 10Q ]67  
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时间已过effects not cleared {p2!|A&a  
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停止付款payment stopped )$2QZ qX  
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支票毁损cheque mutilated L(6d&t'|-R  
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汇款||寄钱to remit||to send money zpn9,,~u  
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寄票供取款||支票支付to send a cheque for payment kt#fMd$  
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寄款人a remitter tAd%#:K  
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收款人a remittee au(D66VO  
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国外汇票foreign Bill L[fiU0^o  
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国内汇票inland Bill $99n&t$Y  
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跟单汇票documentary bill n38p!oS  
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空头汇票accommodation bill Pj^{|U21  
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原始汇票original bill k"%~"9  
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改写||换新票据renewed bill  DPxM'7  
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即期汇票sight bill||bill on demand 1=c\Rr9]  
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…days after date||…days after date…日后付款 6'57   
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…months after date||…months after date…月后付款 gCS<iBT(7  
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见票后…日付款…days after sight||…days sight 7IH@oMvE  
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见票后…月付款…months after sight||…months sight k,6f &#x  
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同组票据set of bills wu!59pL  
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单张汇票sola of exchange||sole of exchange wE>\7a*P%  
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远期汇票usance bill||bill at usance U^%Q}'UYym  
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长期汇票long bill AaOuL,l  
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短期汇票short bill bKY7/w<dP  
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逾期汇票overdue bill Egp/f|y  
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宽限日期days of grace c /HHy,  
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电汇telegraphic transfer （T.T） F=e8IUr  
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邮汇postal order||postal note （Am.）||post office order||money order xd?f2=dd~h  
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本票promissory note （P/N） z6=Z\P+  
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押汇负责书||押汇保证书letter of hypothecation Eu d*_>|  
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副保||抵押品||付属担保物collateral security JN-y)L/>  
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担保书trust receipt||letter of indemnity v\gLWq'  
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承兑||认付acceptance KE5kOU;  
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单张承兑general acceptance 9}!qR|l3nR  
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有条件承兑qualified acceptance fP 1[[3i  
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附条件认付conditional acceptance #4Rx]zW^%  
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部分认付partial acceptance   ~*&H$6NJS