[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。   rebWXz7  
会计报表statement of account Y?4N%c_;  
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往来帐目account current jyFKO[s\X  
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现在往来帐||存款额current accout .|/VD'xV"  
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销货帐account sales 6Zmzo,{  
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共同计算帐项joint account `C)|}qcC  
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未决帐项outstanding account XSktbk  
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贷方帐项credit account||creditor account `e}6/~R`  
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借方帐项debit account||debtor account Rqun}v}  
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应付帐||应付未付帐account payable Dlx-mm_  
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应收帐||应收未收帐account receivable eS;W >d  
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新交易||新帐new account cQ`+ A|q  
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未决帐||老帐old account K&%YTA  
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现金帐cash account <dX7{="&  
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流水帐running account a+p_47 xa  
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暂记帐||未定帐suspense account mx")cGGQ  
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过期帐||延滞帐overdue account||pastdue account S0-/9h  
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杂项帐户sundry account O{44GB3  
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详细帐单||明细表detail account Odj4)   
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呆帐bad account 2=ZZR8v  
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会计项目title of account Z|dng6ck  
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会计薄||帐薄account-book }!0nb)kL  
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营业报告书||损益计算表account of budiness||business report {Tym#  
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借贷细帐||交验帐account rendered ,c_NXC^X?  
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明细帐account stated Ib665H7w  
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与…银行开立一户头to open an account with ^6[o$eY3  
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与…银行建立交易to keep account with `&-)(#  
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继续记帐to keep account d9n{jv|  
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与…有交易to have an account with h "~GaI  
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作成会计帐||有往来帐项to make out an account with M)oJ06`K  
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清算||清理债务to make up an account M!ra3Y  
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清洁帐目||与…停止交易to close ones account with i
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结帐to close an account K(M@#t1_&  
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清理未付款to ask an account||to demand an account H8}}R~ZO  
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结清差额to balance the account with @fH?y Z=>  
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清算to settle an account||to liquidate an account||to square an account LK
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审查帐目||监查帐目to audit an account jR^>xp;  
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检查帐目to examine an account I+Q`i:\,q  
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转入A的帐户to charge the amount to As account hupYiI~  
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以计帐方式付款to pay on account 9xvE?8;M#  
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代理某人||为某人on ones account||on account of one {GS7J  
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为自己计算||独立帐目on ones own account c{Ax{-'R  
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由某人收益并负风险on ones account and risk||for ones account and risk w@
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由某人负担for ones account||for account of one sa~.qmqu  
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按某人指示||列入某人帐户by order and for account of one )>)_>[  
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列入5月份帐目for May account 7oPBe1P,K+  
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编入某中帐项下to pass to the account of||to place to the account of 1anV!&a<K(  
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寄出清算书to send in an account||to send in render an account G!uQ| <(  
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支票薄cheque book S ~lw5  
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支票陈票人cheque drawer J4te!,  
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持票人cheque holder nX>k}&^L  
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不记名支票cheque to bearer||bearer cheque G%anot  
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记名支票||认人支票cheque to order !.iA^D//]  
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到期支票antedated cheque SsafRK$  
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未到期支票postdated cheque G <m{o  
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保付支票certified cheque jKQnox+=  
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未获兑现支票，退票returned cheque QsI>_<r  
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横线支票crossed cheque 05nG|  
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普通横线general crossing (q*T.  
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特别横线special crossing @<}, -u  
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空白支票blank cheque ^b;.zhp8;N  
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失效支票，过期支票stale cheque b)$<aFl  
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普通支票open cheque $}W=O:L+D  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount u Dm=W36  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x1$fkNu  
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支票换现金||兑现to cash a cheque RjSVa.x  
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清理票款to clear a cheque Bz9!a
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保证兑现to certify a cheque &'c1"%*%8>  
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填写支票数额to fill up a cheque vDv:3qN7(  
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支票上划线to cross a cheque <8+.v6DCd  
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开发支票to make out a cheque #l+U(zH:JG  
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签发支票，开立支票to draw a cheque||to issue a cheque qOV#$dkY  
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透支支票to overdraw a cheque lBgf ' b3$  
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背书支票to endorse a cheque @'/
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请付票款||清付票款to pay a cheque||to honour a cheque )d2<;c  
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支票退票to dishonour a cheque cX> a>
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拒付支票to refuse a cheque J ;Xh{3[vO  
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拒付支票to stop payment of a cheque gah3d*d7  
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提示要求付款to present for payment <IC=x(T  
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见票即付持票人payable to bearer E5~HH($b  
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支付指定人payable to order rr>QG<i;G  

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已过期||无效out of date||stale -icOg6%  
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请给出票人R/D||refer to drawer A[ 9 @:z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x%pC.0%  
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文字与数字不一致words and figures differ 4v_?i@,L  
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支票 orVsMT[A  
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时间已过account closed 1+~JGY#   
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更改处应加盖印章alterations require initials 8/,m8UOY  
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时间已过effects not cleared dB+x,+%u+  
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停止付款payment stopped IMIZ
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支票毁损cheque mutilated )8kcOBG^L  
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汇款||寄钱to remit||to send money z~Ph=1O
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寄票供取款||支票支付to send a cheque for payment zWoPa,  
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寄款人a remitter 5tT-[mQ*  
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收款人a remittee A"x1MjuqLM  
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国外汇票foreign Bill oJe 9H<  
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国内汇票inland Bill \?c0XD  
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跟单汇票documentary bill Y$b4Ga9j  
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空头汇票accommodation bill ,oX48Wg_+  
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原始汇票original bill H1_XEcaM+*  
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改写||换新票据renewed bill D.Rk{0se8  
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即期汇票sight bill||bill on demand !R;P"%PHV  
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…days after date||…days after date…日后付款 Mf7Q+_!  
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…months after date||…months after date…月后付款 k%E9r'Ac  
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见票后…日付款…days after sight||…days sight SY|r'8Z%Q  
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见票后…月付款…months after sight||…months sight &i"33.#]  
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同组票据set of bills KK4>8zGR  
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单张汇票sola of exchange||sole of exchange p 7IJ3YY  
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远期汇票usance bill||bill at usance !3U1HS-i62  
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长期汇票long bill H6E@C}cyM  
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短期汇票short bill XSt5s06TM  
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逾期汇票overdue bill @_^QBw0  
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宽限日期days of grace WI9'$hB\  
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电汇telegraphic transfer （T.T） Hb'fEo r  
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邮汇postal order||postal note （Am.）||post office order||money order *LcLYxWo  
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本票promissory note （P/N） C&D]!ZvF  
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押汇负责书||押汇保证书letter of hypothecation A>+5~u  
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副保||抵押品||付属担保物collateral security /:"%m:-P  
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担保书trust receipt||letter of indemnity ~6U@*Svk  
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承兑||认付acceptance w
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单张承兑general acceptance @ :Q] ;rc  
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有条件承兑qualified acceptance Xn.zN>m
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附条件认付conditional acceptance 6
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部分认付partial acceptance   @SPmb o