[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。   ~ L4NK#  
会计报表statement of account d
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往来帐目account current dI\_I]  
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现在往来帐||存款额current accout F% n}vA`  
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销货帐account sales \'Ca1[y@B  
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共同计算帐项joint account (xW+* %  
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未决帐项outstanding account :jv(-RTI  
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贷方帐项credit account||creditor account #qVTB@d  
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借方帐项debit account||debtor account )!0}<_2  
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应付帐||应付未付帐account payable eW 4[2Q  
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应收帐||应收未收帐account receivable Q>4NUq  
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新交易||新帐new account w#)u+^-  
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未决帐||老帐old account d8;kM`U  
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现金帐cash account [5'HlHK  
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流水帐running account $,:mq>]![{  
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暂记帐||未定帐suspense account p#qla'  
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过期帐||延滞帐overdue account||pastdue account jY\z+lW6A  
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杂项帐户sundry account `W}pAmhj  
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详细帐单||明细表detail account NsYEBT7f  
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呆帐bad account j]&
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会计项目title of account B.4e4%BBS  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report ;]xc}4@=mg  
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借贷细帐||交验帐account rendered ]r!|@AWrQ\  
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明细帐account stated x`+M#A()/  
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与…银行开立一户头to open an account with &+02Sn3A  
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与…银行建立交易to keep account with c
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继续记帐to keep account .<%q9Jy#  
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与…有交易to have an account with #O~pf[[L  
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作成会计帐||有往来帐项to make out an account with n%\\1  
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清算||清理债务to make up an account dk1q9Tx  
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清洁帐目||与…停止交易to close ones account with 3ONWu  
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结帐to close an account M@q)\UQ'  
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清理未付款to ask an account||to demand an account t:lDFv4s  
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结清差额to balance the account with sX>|Y3S\U  
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清算to settle an account||to liquidate an account||to square an account j&.JAQ*2;  
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审查帐目||监查帐目to audit an account cbou1Ei   
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检查帐目to examine an account /YwwG;1  
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转入A的帐户to charge the amount to As account <;b  
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以计帐方式付款to pay on account R 'mlKe x  
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代理某人||为某人on ones account||on account of one aeLIs SEx  
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为自己计算||独立帐目on ones own account |~D~#Nz  
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由某人收益并负风险on ones account and risk||for ones account and risk 2I4G=jM[  
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由某人负担for ones account||for account of one l_q1h]/   
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按某人指示||列入某人帐户by order and for account of one V3pn@ 'pr  
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列入5月份帐目for May account oB}rd9  
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编入某中帐项下to pass to the account of||to place to the account of {
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寄出清算书to send in an account||to send in render an account #Bn7Cc  
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支票薄cheque book g!;
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支票陈票人cheque drawer n)teX.ck)  
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持票人cheque holder k{$Mlt?&-  
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不记名支票cheque to bearer||bearer cheque N`rOlEk  
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记名支票||认人支票cheque to order *(@[E  
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到期支票antedated cheque =}AwA5G  
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未到期支票postdated cheque 7^:0?Q  
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保付支票certified cheque @oL<Ioh  
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未获兑现支票，退票returned cheque ^Ru/7pw5  
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横线支票crossed cheque *m sW4|=^2  
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普通横线general crossing .sDVBT'%  
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特别横线special crossing z_J"Qk  
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空白支票blank cheque ?9801Da#/  
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失效支票，过期支票stale cheque U:`
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普通支票open cheque eID"&SSU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,g$N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7oDr`=q1]r  
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支票换现金||兑现to cash a cheque KwRO?G9&  
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清理票款to clear a cheque T
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保证兑现to certify a cheque >b0e"eGt  
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填写支票数额to fill up a cheque 81/Bn!  
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支票上划线to cross a cheque 5_nkN`x  
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开发支票to make out a cheque Sg0 _l(  
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签发支票，开立支票to draw a cheque||to issue a cheque c% 0h!zF  
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透支支票to overdraw a cheque lvb0dOmY  
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背书支票to endorse a cheque QKbX^C  
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请付票款||清付票款to pay a cheque||to honour a cheque dLal15Pb  
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支票退票to dishonour a cheque ;vF8V`f  
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拒付支票to refuse a cheque ZqkP# ]+Y'  
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拒付支票to stop payment of a cheque $[[6N0}*:  
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提示要求付款to present for payment us4.-L  
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见票即付持票人payable to bearer 7|T5N[3?l,  
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支付指定人payable to order AzN.vA)q  
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已过期||无效out of date||stale <= cj)  
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请给出票人R/D||refer to drawer r1-?mMSU&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8:L%-   
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文字与数字不一致words and figures differ =@binTC4  
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支票 =9
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时间已过account closed E`XUK,b  
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更改处应加盖印章alterations require initials zEF3B  
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时间已过effects not cleared )`-9WCd&  
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停止付款payment stopped yXppu[=  
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支票毁损cheque mutilated ~Rk6@&ZS}  
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汇款||寄钱to remit||to send money I@+dE V`Lf  
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寄票供取款||支票支付to send a cheque for payment 1U@
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寄款人a remitter {G%`K,T  
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收款人a remittee x}AWWmXv  
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国外汇票foreign Bill eMPi ho  
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国内汇票inland Bill DFVaZN?~  
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跟单汇票documentary bill \gDf&I  
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空头汇票accommodation bill (05/}PhB`  
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原始汇票original bill 9 =ns.r  
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改写||换新票据renewed bill ,=Xr'7w,  
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即期汇票sight bill||bill on demand [ZZ~^U5  
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…days after date||…days after date…日后付款 Xg^`fRg =T  
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…months after date||…months after date…月后付款 K#%L6=t$<  
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见票后…日付款…days after sight||…days sight ?S~HnIn  
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见票后…月付款…months after sight||…months sight Xx~OZ^t&Vn  
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同组票据set of bills Pv17wUB  
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单张汇票sola of exchange||sole of exchange GPONCL8(0  
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远期汇票usance bill||bill at usance $5yH(Z[[
 
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长期汇票long bill NoTEbFrV  
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短期汇票short bill twv|,kM  
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逾期汇票overdue bill cXU8}>qY7  
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宽限日期days of grace >Akrbmh5  
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$M{MOehZ  
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电汇telegraphic transfer （T.T） x)N$.7'9OJ  
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邮汇postal order||postal note （Am.）||post office order||money order \UA\0p  
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本票promissory note （P/N） $mdmuUIy-3  
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押汇负责书||押汇保证书letter of hypothecation 4<}!+X7m  
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副保||抵押品||付属担保物collateral security ;;e\"%}@=q  
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担保书trust receipt||letter of indemnity :btb|^C  
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PD #9 Z=Hj  
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承兑||认付acceptance T8<pb^#  
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单张承兑general acceptance (-S<9u-r  
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有条件承兑qualified acceptance mj{B_ 3b5  
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附条件认付conditional acceptance Nq]8p =e  
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部分认付partial acceptance   ga?:k,xv