[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。   vLQ!kB^\W  
会计报表statement of account R.n:W;^`  
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往来帐目account current so[i"ZM)  
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现在往来帐||存款额current accout ?^TjG)e7  
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销货帐account sales n_G< /8  
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共同计算帐项joint account tqI]S X  
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未决帐项outstanding account 4VtI8f!  
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贷方帐项credit account||creditor account +T}:GBwD7  
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借方帐项debit account||debtor account &Nf10%J'<  
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应付帐||应付未付帐account payable Y02 cX@K6  
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应收帐||应收未收帐account receivable oj.f uJD  
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新交易||新帐new account
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未决帐||老帐old account 9
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现金帐cash account 7P}&<;5zD  
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流水帐running account w_-v!s2  
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暂记帐||未定帐suspense account '~?\NeO=  
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过期帐||延滞帐overdue account||pastdue account NP%Y\%;l6  
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杂项帐户sundry account k@1\UL o  
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详细帐单||明细表detail account v]CH L# |  
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呆帐bad account H+&c=~D\_  
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会计项目title of account p<#WueR[  
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会计薄||帐薄account-book [R$iX  
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营业报告书||损益计算表account of budiness||business report B5'-v%YO+  
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借贷细帐||交验帐account rendered R"NR-iU  
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明细帐account stated hV,)u3  
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与…银行开立一户头to open an account with |KF_h^  
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与…银行建立交易to keep account with QD O.
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继续记帐to keep account >K<n~;ON|  
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与…有交易to have an account with 8_yhV{  
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作成会计帐||有往来帐项to make out an account with ;- ~}g7$  
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清算||清理债务to make up an account 9fLxp$`(T  
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清洁帐目||与…停止交易to close ones account with ~!bA<q  
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结帐to close an account J.%%]-f=&  
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清理未付款to ask an account||to demand an account s2`:NS  
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结清差额to balance the account with wtm=  
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清算to settle an account||to liquidate an account||to square an account VMa\?`fT  
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审查帐目||监查帐目to audit an account 7[ 82~jM[  
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检查帐目to examine an account ?G|*=-8  
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转入A的帐户to charge the amount to As account U/p|X)  
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以计帐方式付款to pay on account 1
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代理某人||为某人on ones account||on account of one \H6[6*JuB  
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为自己计算||独立帐目on ones own account 8i?Hh?Mf}  
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由某人收益并负风险on ones account and risk||for ones account and risk D=!e6E<>@  
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由某人负担for ones account||for account of one udjahI<{  
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按某人指示||列入某人帐户by order and for account of one @An "ClDa  
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列入5月份帐目for May account AVR=\ qR  
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编入某中帐项下to pass to the account of||to place to the account of L<` p;?  
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寄出清算书to send in an account||to send in render an account ivi,/~L  
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支票薄cheque book K9@F1
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支票陈票人cheque drawer *w/})Y3^  
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持票人cheque holder 8=!BtMd"  
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不记名支票cheque to bearer||bearer cheque B,f4<  
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记名支票||认人支票cheque to order ]l~TI8gC  
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到期支票antedated cheque Ns*&;x9  
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未到期支票postdated cheque m,TN%*U!  
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保付支票certified cheque n&4 4Acs[  
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未获兑现支票，退票returned cheque ev$\Ns^g$3  
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横线支票crossed cheque "Q>gQK gL  
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普通横线general crossing %O=U|tuc$  
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特别横线special crossing \9Z1'W  
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空白支票blank cheque ;AjY-w  
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失效支票，过期支票stale cheque 9ozK}Cg4  
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普通支票open cheque x3`b5^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <fZ
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges C,;hNg[  
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支票换现金||兑现to cash a cheque sM4Qu./  
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清理票款to clear a cheque 5)T=^"IHXi  
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保证兑现to certify a cheque wa#$9p~Q  
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填写支票数额to fill up a cheque A<1:vV  
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支票上划线to cross a cheque |#&{`3$CG[  
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开发支票to make out a cheque \NiW(!Z}  
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签发支票，开立支票to draw a cheque||to issue a cheque C\Y%FTS:  
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透支支票to overdraw a cheque *an^ 0  
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背书支票to endorse a cheque jHU5>Gt-}  
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请付票款||清付票款to pay a cheque||to honour a cheque RS8 tE(  
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支票退票to dishonour a cheque ||}k99y +  
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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 w
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提示要求付款to present for payment 9On0om>  
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见票即付持票人payable to bearer @_ZE_n   
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支付指定人payable to order Uyuvmt>  
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已过期||无效out of date||stale Jtv~
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请给出票人R/D||refer to drawer IHrG!owf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds N!TC}#}l  
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文字与数字不一致words and figures differ egd%,`  
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支票 8 Q*477=I  
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时间已过account closed gE}+`w/X  
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时间已过effects not cleared XVRtfo  
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停止付款payment stopped flr&+=1?D  
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支票毁损cheque mutilated 0D=7Mef  
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汇款||寄钱to remit||to send money .o_?n.H'&  
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寄票供取款||支票支付to send a cheque for payment {R{Io|  
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寄款人a remitter Z9+xB"q2  
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收款人a remittee OM4q/!)A]  
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国外汇票foreign Bill F,l%SQCyj  
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国内汇票inland Bill GA.4'W^&a  
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跟单汇票documentary bill ~5xs$ub  
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空头汇票accommodation bill 9}TQu0  
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原始汇票original bill 8pQ:B /3=  
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改写||换新票据renewed bill ZGHh!Ds;  
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即期汇票sight bill||bill on demand z12c9k%s  
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…days after date||…days after date…日后付款 vMQvq9T}  
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…months after date||…months after date…月后付款 KC`~\sYRN]  
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见票后…日付款…days after sight||…days sight {m&8Viq1  
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见票后…月付款…months after sight||…months sight \40d?N#D  
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同组票据set of bills Nd"Rt  
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单张汇票sola of exchange||sole of exchange V@(7K0  
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远期汇票usance bill||bill at usance ZL-YoMHc+_  
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长期汇票long bill (j%d{y4  
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短期汇票short bill Z(8'ki  
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逾期汇票overdue bill e*Gm()Vu,  
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宽限日期days of grace V0gk8wD  
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电汇telegraphic transfer （T.T） Uf`lGGM  
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邮汇postal order||postal note （Am.）||post office order||money order Sd3KY9,  
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本票promissory note （P/N） iI[Z|"a21  
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押汇负责书||押汇保证书letter of hypothecation 3gW4\2|T  
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副保||抵押品||付属担保物collateral security 1Ftl1uf  
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担保书trust receipt||letter of indemnity g8yWFqE!T  
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承兑||认付acceptance s D]W/  
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单张承兑general acceptance D-.XSIEMu  
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有条件承兑qualified acceptance "v-\nAu  
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附条件认付conditional acceptance Hw34wQX  
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部分认付partial acceptance   ZD1UMB0$4