[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。   iKE&yO3  
会计报表statement of account v1~l=^4&  
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往来帐目account current nMzt_IlI  
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现在往来帐||存款额current accout U<0Wa>3zj  
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销货帐account sales ]sb?lAxh{  
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共同计算帐项joint account X,l7>>L{g  
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未决帐项outstanding account |OF3O,5z  
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贷方帐项credit account||creditor account %/w-.?bX  
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借方帐项debit account||debtor account 9D\E0YG X/  
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应付帐||应付未付帐account payable @4*eH\3  
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应收帐||应收未收帐account receivable 2Xv}JPS2As  
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新交易||新帐new account .jP|b~  
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未决帐||老帐old account 0AWxU?$A4  
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现金帐cash account .{t5_,P  
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流水帐running account x4kQG e(  
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暂记帐||未定帐suspense account ux^rF  
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过期帐||延滞帐overdue account||pastdue account mnZfk  
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杂项帐户sundry account NoF|j57?u'  
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详细帐单||明细表detail account mBye)q$  
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呆帐bad account } @3q;u)  
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会计项目title of account vY4}vHH2  
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会计薄||帐薄account-book #:Q\   
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营业报告书||损益计算表account of budiness||business report pIpd
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借贷细帐||交验帐account rendered ' qT\I8%  
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明细帐account stated C*RPSk  
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与…银行开立一户头to open an account with h~._R6y  
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与…银行建立交易to keep account with :1"k`AG  
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继续记帐to keep account ^e\$g2)
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与…有交易to have an account with Uhn3usK  
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作成会计帐||有往来帐项to make out an account with QaA?UzB  
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清算||清理债务to make up an account f1U8 b*F<  
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清洁帐目||与…停止交易to close ones account with b53s@7/mq  
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结帐to close an account  #3RElI  
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清理未付款to ask an account||to demand an account >r}?v3QW  
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结清差额to balance the account with zYWVz3l  
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清算to settle an account||to liquidate an account||to square an account U17=/E  
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审查帐目||监查帐目to audit an account JP^
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检查帐目to examine an account M[-/&;`f@  
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转入A的帐户to charge the amount to As account vv5rA 6+  
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以计帐方式付款to pay on account ]'hel#L;l  
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代理某人||为某人on ones account||on account of one Of9 gS-m  
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为自己计算||独立帐目on ones own account EF9
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由某人收益并负风险on ones account and risk||for ones account and risk /pLf?m9  
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由某人负担for ones account||for account of one #2Iw%H2q&  
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按某人指示||列入某人帐户by order and for account of one %):pfM;b  
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列入5月份帐目for May account Wdj| RKw  
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编入某中帐项下to pass to the account of||to place to the account of f9d{{u  
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寄出清算书to send in an account||to send in render an account {yd(n_PqY  
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支票薄cheque book _C|j"f/}  
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支票陈票人cheque drawer W
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持票人cheque holder ,,7hVw  
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不记名支票cheque to bearer||bearer cheque p )WRsJ8  
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记名支票||认人支票cheque to order 152LdZevF  
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到期支票antedated cheque 5FsfJpw  
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未到期支票postdated cheque kX)*:~*  
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保付支票certified cheque P5GV9SA  
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未获兑现支票，退票returned cheque $0+&xJVn  
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横线支票crossed cheque RPjw12Ly  
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普通横线general crossing _@g\.7@0G  
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特别横线special crossing (CAkzgTfc  
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空白支票blank cheque i<q_d7-W'  
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失效支票，过期支票stale cheque ^),;`YXZ  
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普通支票open cheque -KZ9TV # R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^b^buCYw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?=HoU3  
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支票换现金||兑现to cash a cheque #eF k  
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清理票款to clear a cheque  sHOBT,B  
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保证兑现to certify a cheque (?i4P5s[!  
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填写支票数额to fill up a cheque db>"2
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支票上划线to cross a cheque 4{0vdpo3F  
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开发支票to make out a cheque M[e^Z}w.V  
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签发支票，开立支票to draw a cheque||to issue a cheque Un&rP7 0  
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透支支票to overdraw a cheque J8[aVG  
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背书支票to endorse a cheque f*^b
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请付票款||清付票款to pay a cheque||to honour a cheque 51ILR9 Bc_  
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支票退票to dishonour a cheque d-gcXaA-8  
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拒付支票to refuse a cheque ~W3t(\B'  
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拒付支票to stop payment of a cheque s,M]f,T  
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提示要求付款to present for payment }t1 q5@QU  
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见票即付持票人payable to bearer Bo0T}P~  
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支付指定人payable to order G420o}q  
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已过期||无效out of date||stale /KlSI<T@  
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请给出票人R/D||refer to drawer 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NQN?CBFQ  
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文字与数字不一致words and figures differ `a@YbuLd  
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支票 p)~EG=p  
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时间已过account closed G6X5`eLQ  
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更改处应加盖印章alterations require initials (,RL\1zJ  
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时间已过effects not cleared 2UTmQOm  
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停止付款payment stopped +_
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支票毁损cheque mutilated 7_L$XIa  
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汇款||寄钱to remit||to send money v `;Hd8  
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寄票供取款||支票支付to send a cheque for payment BoHNni  
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寄款人a remitter <ti,W n.  
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收款人a remittee n/%M9osF  
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国外汇票foreign Bill r<DPh5ReY  
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国内汇票inland Bill OUy}1%HY  
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跟单汇票documentary bill f;bVzti+w  
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空头汇票accommodation bill 1+xi1w}3a  
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原始汇票original bill !4
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改写||换新票据renewed bill j OL=vG  
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即期汇票sight bill||bill on demand e/$M6l$Q*4  
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…days after date||…days after date…日后付款 0,6!6>BOT  
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…months after date||…months after date…月后付款 vX$|/74  
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见票后…日付款…days after sight||…days sight %4w#EbkSS  
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见票后…月付款…months after sight||…months sight dDl_Pyg4K  
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同组票据set of bills unyU|B  
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单张汇票sola of exchange||sole of exchange T ZarI-A  
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远期汇票usance bill||bill at usance {Vf].l:kn  
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长期汇票long bill YH&0Vy#c$  
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短期汇票short bill RF'&.RtVa  
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逾期汇票overdue bill \Z-Fu=8J8^  
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宽限日期days of grace seZb;0  
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电汇telegraphic transfer （T.T） E|_}? >{R  
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邮汇postal order||postal note （Am.）||post office order||money order 2j$~lI  
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本票promissory note （P/N） u"DE?  
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押汇负责书||押汇保证书letter of hypothecation %Hu.FS5'  
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副保||抵押品||付属担保物collateral security r"dR}S.Uf  
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担保书trust receipt||letter of indemnity ts r{-4V  
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承兑||认付acceptance Pav  
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单张承兑general acceptance l0tFj>q"  
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有条件承兑qualified acceptance 1G'pT$5&  
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附条件认付conditional acceptance 3;R`_#t+  
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部分认付partial acceptance   S(0JBGC