[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。   hQ\#Fhu7  
会计报表statement of account =]8f"wAh*  
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往来帐目account current rGQ86L<  
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现在往来帐||存款额current accout }M;sz  
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销货帐account sales _Y}^%eFw  
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共同计算帐项joint account 7Y|Wy Oq  
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未决帐项outstanding account Lh8#I&x  
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贷方帐项credit account||creditor account ylo]
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借方帐项debit account||debtor account @y&h4^)z  
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应付帐||应付未付帐account payable ?STI8AdO  
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应收帐||应收未收帐account receivable gu~- }  
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新交易||新帐new account O~c+$(  
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未决帐||老帐old account .1l[
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现金帐cash account wE.@ 0  
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流水帐running account f( zuRM^5  
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暂记帐||未定帐suspense account PT=2LZ  
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过期帐||延滞帐overdue account||pastdue account 3mnLV*aRt  
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杂项帐户sundry account r]K
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详细帐单||明细表detail account EJ[iOYx  
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呆帐bad account e^K=8IW  
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会计项目title of account K<fq=:I3  
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会计薄||帐薄account-book -$Z-hxs ^  
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营业报告书||损益计算表account of budiness||business report V
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借贷细帐||交验帐account rendered x[h<3V"  
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明细帐account stated T;vPR,]rz  
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与…银行开立一户头to open an account with p9bxhnn|  
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与…银行建立交易to keep account with 4Fht(B|  
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继续记帐to keep account pHbguoH,  
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与…有交易to have an account with F1]PYx$X  
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作成会计帐||有往来帐项to make out an account with x@(f^P  
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清算||清理债务to make up an account WX$^[^=
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清洁帐目||与…停止交易to close ones account with I&@@v\$*  
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结帐to close an account ~Am %%$  
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清理未付款to ask an account||to demand an account N=Yi:+  
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结清差额to balance the account with ZQ8Aak  
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清算to settle an account||to liquidate an account||to square an account FnU;n  
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审查帐目||监查帐目to audit an account  +*~3"ww<  
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检查帐目to examine an account #FM 'S|  
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转入A的帐户to charge the amount to As account ZdzGJ[$  
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以计帐方式付款to pay on account )y Y;%
 
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代理某人||为某人on ones account||on account of one +u.L6GcB  
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为自己计算||独立帐目on ones own account 5qko`r@#  
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由某人收益并负风险on ones account and risk||for ones account and risk 5jk4k c  
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由某人负担for ones account||for account of one ,5WDYk-  
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按某人指示||列入某人帐户by order and for account of one zvg&o)/[  
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列入5月份帐目for May account ["9$HL
 
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编入某中帐项下to pass to the account of||to place to the account of p^!p7B`qe.  
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寄出清算书to send in an account||to send in render an account G}*B`m  
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支票薄cheque book 3dLz=.=)'  
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支票陈票人cheque drawer p,/^x~m3a  
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持票人cheque holder RCr:2 Iz  
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不记名支票cheque to bearer||bearer cheque w8Yff[o  
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记名支票||认人支票cheque to order J^cDa|j  
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到期支票antedated cheque l(W3|W#P  
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未到期支票postdated cheque TEtZPGFl  
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保付支票certified cheque e9hQJ 1{)x  
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未获兑现支票，退票returned cheque [@czvPi  
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横线支票crossed cheque =z+zg^wsT  
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普通横线general crossing 'JydaF~>  
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特别横线special crossing z3,z&Ra  
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空白支票blank cheque fXN;N&I  
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失效支票，过期支票stale cheque H5n"!!  
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普通支票open cheque #8A|-u=3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KjLj  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  `=oN&!  
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支票换现金||兑现to cash a cheque kWWb<WRW:  
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清理票款to clear a cheque -IPc;`<  
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保证兑现to certify a cheque vsc&$r3!5{  
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填写支票数额to fill up a cheque (HY|0Bgr  
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支票上划线to cross a cheque hF6EOCY6D  
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开发支票to make out a cheque .t\5H<z  
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签发支票，开立支票to draw a cheque||to issue a cheque Nhs]U`s(g  
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透支支票to overdraw a cheque ,rQznE 1e  
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背书支票to endorse a cheque ! XA07O[@  
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请付票款||清付票款to pay a cheque||to honour a cheque w<5w?nP+Oh  
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支票退票to dishonour a cheque zf#V89!]C"  
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拒付支票to refuse a cheque \#  
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拒付支票to stop payment of a cheque $f_Brc:n {  
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提示要求付款to present for payment ,0;E_i7  
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见票即付持票人payable to bearer Ust
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支付指定人payable to order vV,H@WK  
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已过期||无效out of date||stale |{<g-)  
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请给出票人R/D||refer to drawer e%o6s+"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds oe# :EfT  
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文字与数字不一致words and figures differ ;VNwx(1l`  
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支票 /!uxP~2U  
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时间已过account closed _\1wLcFj  
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更改处应加盖印章alterations require initials Q9]7.^l  
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时间已过effects not cleared TY],H=  
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停止付款payment stopped ;Z%ysL A  
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支票毁损cheque mutilated kzMCI)>"  
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汇款||寄钱to remit||to send money A\
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寄票供取款||支票支付to send a cheque for payment &gw. &/t  
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寄款人a remitter tz4MT_f  
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收款人a remittee kOmTji7  
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国外汇票foreign Bill MS)#S&  
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国内汇票inland Bill . p^='Kz?  
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跟单汇票documentary bill Qx1ZxJz #  
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空头汇票accommodation bill +ByxhSIr  
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原始汇票original bill mT <4@RrB  
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改写||换新票据renewed bill *]nha1!S  
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即期汇票sight bill||bill on demand IHZ WNT2  
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…days after date||…days after date…日后付款 8>RGmue
 
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…months after date||…months after date…月后付款 LzB)o\a  
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见票后…日付款…days after sight||…days sight D|/Azy.[  
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见票后…月付款…months after sight||…months sight C18pK8-  
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同组票据set of bills M p:c.  
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单张汇票sola of exchange||sole of exchange -%*>z'|{  
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远期汇票usance bill||bill at usance mVfg+d(  
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长期汇票long bill ;29q  
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短期汇票short bill O|m-Uz"+  
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逾期汇票overdue bill 8fFURk  
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宽限日期days of grace XmXp0b7  
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电汇telegraphic transfer （T.T） jJdw\`  
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邮汇postal order||postal note （Am.）||post office order||money order 2#~5[PtP^  
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本票promissory note （P/N） Os' 7h  
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押汇负责书||押汇保证书letter of hypothecation /*!K4)$-*2  
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副保||抵押品||付属担保物collateral security SjV;& 1Z/  
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担保书trust receipt||letter of indemnity j:B?0~=  
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承兑||认付acceptance hz{=@jX  
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单张承兑general acceptance zY_BnJ^  
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有条件承兑qualified acceptance +LeZjA[  
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附条件认付conditional acceptance :5Ib OpVM  
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部分认付partial acceptance   aF1i!Z