[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。   4k&O-70y4^  
会计报表statement of account Eztz~oFo  
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往来帐目account current .jGsO0  
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现在往来帐||存款额current accout M_.,c Vk  
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销货帐account sales feq6!k7  
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共同计算帐项joint account 4ysdna\+  
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未决帐项outstanding account ^(m6g&$(  
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贷方帐项credit account||creditor account 0qd;'r<  
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借方帐项debit account||debtor account )!*M 71  
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应付帐||应付未付帐account payable z9kX`M+  
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应收帐||应收未收帐account receivable dVGUhXN6  
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新交易||新帐new account lnC Wu@{  
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未决帐||老帐old account ]XafFr6pe  
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现金帐cash account &?Z)V-1H  
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流水帐running account eF;1l<<   
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暂记帐||未定帐suspense account sPTUGx '  
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过期帐||延滞帐overdue account||pastdue account 7>@/*S{X  
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杂项帐户sundry account }_/h~D9-T#  
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详细帐单||明细表detail account GhQ`{iJM  
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呆帐bad account BOQV X&g%  
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会计项目title of account 4x?u5L 9o  
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会计薄||帐薄account-book Y9y*":&%  
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营业报告书||损益计算表account of budiness||business report U105u.#7  
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借贷细帐||交验帐account rendered "57G@NC{n  
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明细帐account stated -?`l<y(  
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与…银行开立一户头to open an account with H>X1(sh#}  
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与…银行建立交易to keep account with >,vW  
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继续记帐to keep account VZbIU[5  
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与…有交易to have an account with <%uZwk>#  
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作成会计帐||有往来帐项to make out an account with I19F\ L`4  
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清算||清理债务to make up an account ]=<@G.[=  
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清洁帐目||与…停止交易to close ones account with |ema-pRC  
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结帐to close an account t
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清理未付款to ask an account||to demand an account A~SSu.L@  
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结清差额to balance the account with vu >@_hv  
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清算to settle an account||to liquidate an account||to square an account ~3]8f0^%m  
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审查帐目||监查帐目to audit an account :\We =oX  
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检查帐目to examine an account dU n#'<g5  
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转入A的帐户to charge the amount to As account ]^%3Y  
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以计帐方式付款to pay on account =5F49  
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代理某人||为某人on ones account||on account of one 3E:<  
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为自己计算||独立帐目on ones own account LnIJwD  
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由某人收益并负风险on ones account and risk||for ones account and risk |[ofc!/  
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由某人负担for ones account||for account of one =B2 =UF  
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按某人指示||列入某人帐户by order and for account of one \02e zG  
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列入5月份帐目for May account ['<rfK  
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编入某中帐项下to pass to the account of||to place to the account of yKJp37R  
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寄出清算书to send in an account||to send in render an account zb(u?U  
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支票薄cheque book tKs0]8tc  
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支票陈票人cheque drawer f&|SG
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持票人cheque holder \BDNF<_  
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不记名支票cheque to bearer||bearer cheque q$K~BgFzpZ  
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记名支票||认人支票cheque to order V2*b f`/V  
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到期支票antedated cheque 1/z1~:Il  
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未到期支票postdated cheque q+z,{K  
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保付支票certified cheque Z7(hW,60  
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未获兑现支票，退票returned cheque e}kG1C8  
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横线支票crossed cheque YpiSH(70`  
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普通横线general crossing /%.K`BMN  
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特别横线special crossing -wY6da*.W  
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空白支票blank cheque p.zU9rID  
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失效支票，过期支票stale cheque m'%F,c)  
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普通支票open cheque D@mDhhK_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  }UX>O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K5!k06;s  
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支票换现金||兑现to cash a cheque lO<Ujb#"R  
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清理票款to clear a cheque  ~B/|#o2  
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保证兑现to certify a cheque ?eeE[F  
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填写支票数额to fill up a cheque `$Q $l  
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支票上划线to cross a cheque TqCzpf&&h/  
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开发支票to make out a cheque 2g|+*.*`  
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签发支票，开立支票to draw a cheque||to issue a cheque 9CW .xX8  
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透支支票to overdraw a cheque F~z4T/TN%G  
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背书支票to endorse a cheque vxY7/_]  
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请付票款||清付票款to pay a cheque||to honour a cheque J!~?}Fq/z  
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支票退票to dishonour a cheque V;Te =
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拒付支票to refuse a cheque %Gh!h4Pv  
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拒付支票to stop payment of a cheque _T)dm
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提示要求付款to present for payment hZU@35~BN  
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见票即付持票人payable to bearer Xq` '^)  
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支付指定人payable to order IhhB^E|  
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已过期||无效out of date||stale oEGe y8?  
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请给出票人R/D||refer to drawer g/'CX}g`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I&,gCZ#  
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文字与数字不一致words and figures differ }lvD 5  
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支票 fo;Ftf0  
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时间已过account closed *G"L]N
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更改处应加盖印章alterations require initials $[x2L s~  
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时间已过effects not cleared //9Ro "  
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停止付款payment stopped >|1.Z'r/  
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支票毁损cheque mutilated WP{!|d&  
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汇款||寄钱to remit||to send money Ss ;C1:  
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寄票供取款||支票支付to send a cheque for payment t_%6,?S6  
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寄款人a remitter *ElR  
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收款人a remittee vd+yU9  
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国外汇票foreign Bill X$z@ *3=  
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国内汇票inland Bill c}(fmJB&(  
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跟单汇票documentary bill
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空头汇票accommodation bill J<8~w
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原始汇票original bill I[b@U<\  
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改写||换新票据renewed bill !B36+W+  
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即期汇票sight bill||bill on demand /y2upu*!  
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…days after date||…days after date…日后付款 NUB3L  
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…months after date||…months after date…月后付款 N[G<&f9  
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见票后…日付款…days after sight||…days sight Rxe sK  
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见票后…月付款…months after sight||…months sight [ ;5?=X,LD  
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同组票据set of bills wr\d5j  
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单张汇票sola of exchange||sole of exchange S&BJR!FQ  
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远期汇票usance bill||bill at usance (^h47kY  
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长期汇票long bill 9HI9([Cs  
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短期汇票short bill /uSEG<D  
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逾期汇票overdue bill kTQ`$V(>&  
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宽限日期days of grace 1a{
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电汇telegraphic transfer （T.T） 7{oG4X!  
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邮汇postal order||postal note （Am.）||post office order||money order cTRQI3Oa>
 
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本票promissory note （P/N） k07JMS?  
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押汇负责书||押汇保证书letter of hypothecation Jrlc% ,pZ  
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副保||抵押品||付属担保物collateral security cXcn}gKV  
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担保书trust receipt||letter of indemnity j#%*@]>Tg  
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承兑||认付acceptance ?,|_<'$4T  
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单张承兑general acceptance ?|^1-5l3  
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有条件承兑qualified acceptance uXeBOLC  
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附条件认付conditional acceptance -GP+e`d  
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部分认付partial acceptance   n*D)RiW