[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。   x^=M6;:  
会计报表statement of account Ukphd$3J=  
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往来帐目account current JiS5um=(.  
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现在往来帐||存款额current accout zsl,,gk9Y  
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销货帐account sales '?*g%Yuz  
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共同计算帐项joint account ]dPZ.r  
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未决帐项outstanding account #=e;?w  
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贷方帐项credit account||creditor account MQ/ A]EeL  
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借方帐项debit account||debtor account k!XhFWb  
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应付帐||应付未付帐account payable K`:=]Z8  
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应收帐||应收未收帐account receivable wwd'0P`/  
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新交易||新帐new account 5"Kx9n|  
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未决帐||老帐old account =(r* 5vd  
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现金帐cash account USML~]G z  
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流水帐running account h+7>#*DH  
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暂记帐||未定帐suspense account }E<^gAh}  
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过期帐||延滞帐overdue account||pastdue account R""%F#4XJ2  
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杂项帐户sundry account j}HFs0<L  
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详细帐单||明细表detail account BuQ|
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呆帐bad account K\!#4>yd  
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会计项目title of account "l~Ci7& !a  
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会计薄||帐薄account-book pgc3j P!  
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营业报告书||损益计算表account of budiness||business report Wsz0yHD[`  
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借贷细帐||交验帐account rendered m9$:9yRm  
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明细帐account stated B&KL2&Z~Pq  
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与…银行开立一户头to open an account with r#876.JK  
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与…银行建立交易to keep account with %CH6lY=lI  
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继续记帐to keep account o \L!(hm  
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与…有交易to have an account with eD#XDK  
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作成会计帐||有往来帐项to make out an account with je%M AgW`  
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清算||清理债务to make up an account i.a _C'<$  
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清洁帐目||与…停止交易to close ones account with |m>}
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结帐to close an account 6SEltm(  
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清理未付款to ask an account||to demand an account ';YgG<u  
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结清差额to balance the account with f6ZZ}lwaV  
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清算to settle an account||to liquidate an account||to square an account 9C }qVoNu  
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审查帐目||监查帐目to audit an account qd2xb8r  
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检查帐目to examine an account #BJ\{"b_}z  
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转入A的帐户to charge the amount to As account s-D?)  
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以计帐方式付款to pay on account wh6&>m#r  
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代理某人||为某人on ones account||on account of one f
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为自己计算||独立帐目on ones own account KTmaglgp  
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由某人收益并负风险on ones account and risk||for ones account and risk *\q8BZ  
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由某人负担for ones account||for account of one uBeNXOre  
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按某人指示||列入某人帐户by order and for account of one 2%YXc|gGT  
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列入5月份帐目for May account mxL;;-  
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编入某中帐项下to pass to the account of||to place to the account of M&e8zS  

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寄出清算书to send in an account||to send in render an account <%?uYCD  
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支票薄cheque book NbDda/7ki  
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支票陈票人cheque drawer %EIUAG  
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持票人cheque holder FV8\+ep  
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不记名支票cheque to bearer||bearer cheque 88YC0!Ni  
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记名支票||认人支票cheque to order -
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到期支票antedated cheque Rk{$S"8S_  
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未到期支票postdated cheque =W|vOfy  
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保付支票certified cheque m9I(TOw  
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未获兑现支票，退票returned cheque x{j+}'9  
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横线支票crossed cheque I*9Gb$]=  
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普通横线general crossing \`&xprqAw  
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特别横线special crossing wH!}qz/  
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空白支票blank cheque qb9}&'@:  
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失效支票，过期支票stale cheque a0)vvo=bz  
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普通支票open cheque C\J@fpH(t`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @H3|u`6V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %odw+PhO  
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支票换现金||兑现to cash a cheque B>R* f C@g  
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清理票款to clear a cheque bL+sN"Km  
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保证兑现to certify a cheque Dy98[cL  
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填写支票数额to fill up a cheque //VG1@vaVX  
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支票上划线to cross a cheque (q055y  
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开发支票to make out a cheque SB5@\^  
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签发支票，开立支票to draw a cheque||to issue a cheque h<t<]i'  
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透支支票to overdraw a cheque >eTf}#s?S  
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背书支票to endorse a cheque '&rw=.cU  
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请付票款||清付票款to pay a cheque||to honour a cheque wI|bB fd(  
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支票退票to dishonour a cheque fo/((
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拒付支票to refuse a cheque cj,&&3sbV  
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拒付支票to stop payment of a cheque cx,u2~43A&  
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提示要求付款to present for payment Cf8R2(-4  
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见票即付持票人payable to bearer >B|ofwm*  
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支付指定人payable to order  ?Vb=4B{~  
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已过期||无效out of date||stale zXA= se0U  
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请给出票人R/D||refer to drawer m"ki*9]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds WoN]eO  
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文字与数字不一致words and figures differ s`dkEaS  
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支票 2gNBPd)I  
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时间已过account closed n,R[O_9u[  
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更改处应加盖印章alterations require initials UBpM8/U  
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时间已过effects not cleared }@t'rK[  
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停止付款payment stopped )l81 R  
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支票毁损cheque mutilated ?F_;~  
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汇款||寄钱to remit||to send money &t@6qi`d  
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寄票供取款||支票支付to send a cheque for payment t+Q|l&|0  
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寄款人a remitter
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收款人a remittee gpTF^.(  
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国外汇票foreign Bill ,, -[P*@  
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国内汇票inland Bill bT6)(lm  
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跟单汇票documentary bill 5@r Zm4U  
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空头汇票accommodation bill IgnY*2FT  
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原始汇票original bill _nCs$U  
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改写||换新票据renewed bill 1 H@rNa m&  
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即期汇票sight bill||bill on demand .2-JV0
  
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…days after date||…days after date…日后付款 NqfDY  
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…months after date||…months after date…月后付款 vrldRn'*9  
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见票后…日付款…days after sight||…days sight .7^-*HT}  
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见票后…月付款…months after sight||…months sight P+|8MT0  
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同组票据set of bills m8A_P:MQq  
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单张汇票sola of exchange||sole of exchange #\["y%;W  

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远期汇票usance bill||bill at usance j7 3@Yi%  
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长期汇票long bill y5D?Bg|M  
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短期汇票short bill {EN@,3bA  
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逾期汇票overdue bill @h,$&=HY  
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宽限日期days of grace LkB!:+v |B  
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电汇telegraphic transfer （T.T） <BA&S _=4  
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邮汇postal order||postal note （Am.）||post office order||money order cN>i3}fq  
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本票promissory note （P/N） [wG%@0\  
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押汇负责书||押汇保证书letter of hypothecation LS$82UB&  
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副保||抵押品||付属担保物collateral security mK4|=Q  
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担保书trust receipt||letter of indemnity /vMyf),2  
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承兑||认付acceptance f|0QN#$  
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单张承兑general acceptance  gVkI=J  
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有条件承兑qualified acceptance c<e\JJY5?  
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附条件认付conditional acceptance 7`!( 8  
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部分认付partial acceptance   %m3efaC