[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。   ~#[ ZuMO?  
会计报表statement of account yM34GS=,J  
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往来帐目account current )5bdWJ>l  
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现在往来帐||存款额current accout iAWoKW  
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销货帐account sales ?jzadCel  
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共同计算帐项joint account (.
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未决帐项outstanding account #Ryu`b  
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贷方帐项credit account||creditor account u]cnbm  
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借方帐项debit account||debtor account Z_Ma|V?6  
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应付帐||应付未付帐account payable cw<DM%p  
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应收帐||应收未收帐account receivable +CNRSq"  
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新交易||新帐new account |/lIasI  
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未决帐||老帐old account mLY*  
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现金帐cash account 83l )o $S  
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流水帐running account 4+k:j=x  
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暂记帐||未定帐suspense account T*T.\b   
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过期帐||延滞帐overdue account||pastdue account nG%j4r ;  
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杂项帐户sundry account ^&rbI,D  
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详细帐单||明细表detail account ? sewU9*  
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呆帐bad account #129 i2  
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会计项目title of account T+ t-0k  
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会计薄||帐薄account-book H= y-Y_R  
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营业报告书||损益计算表account of budiness||business report :gVjBF2  
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借贷细帐||交验帐account rendered C/Z"W@7#;  
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明细帐account stated D?'y)](  
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与…银行开立一户头to open an account with wg1pt1 `  
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与…银行建立交易to keep account with ;hvXFU  
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继续记帐to keep account `IoX'|C[h  
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与…有交易to have an account with \d+HYLAJn  
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作成会计帐||有往来帐项to make out an account with <.B s`P  
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清算||清理债务to make up an account bZXNo  
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清洁帐目||与…停止交易to close ones account with ks;wc"k"  
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结帐to close an account m4wTg 8LJ  
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清理未付款to ask an account||to demand an account =.hDf<U  
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结清差额to balance the account with #L0I+ K,K\  
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清算to settle an account||to liquidate an account||to square an account })lT fy  
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审查帐目||监查帐目to audit an account S "Pj 1  
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检查帐目to examine an account M%s$F@  
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转入A的帐户to charge the amount to As account 5Y=\~,%\oH  
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以计帐方式付款to pay on account wrYQ=u#Z  
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代理某人||为某人on ones account||on account of one B8AzN9v&"N  
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为自己计算||独立帐目on ones own account kj!7|1i2  
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由某人收益并负风险on ones account and risk||for ones account and risk Y\e]2  
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由某人负担for ones account||for account of one YB B$uGA  
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按某人指示||列入某人帐户by order and for account of one /rxlt F3  
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列入5月份帐目for May account OZ'
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编入某中帐项下to pass to the account of||to place to the account of L>Oy7w)Y  
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寄出清算书to send in an account||to send in render an account 9;]wF8h  
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支票薄cheque book ]\RSHz  
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支票陈票人cheque drawer <H h5 u~  
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持票人cheque holder L)/6kt=  
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不记名支票cheque to bearer||bearer cheque 6mBDd>`0  
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记名支票||认人支票cheque to order ]D{c4)\7C|  
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到期支票antedated cheque oE!hF}O  
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未到期支票postdated cheque 8B*E+f0  
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保付支票certified cheque Bw3F7W~l  
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未获兑现支票，退票returned cheque wX)efLmyhY  
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横线支票crossed cheque \;-=ODC  
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普通横线general crossing YKP=0 j3,  
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特别横线special crossing w~<FG4@LU  
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空白支票blank cheque K4j@j}zK9I  
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失效支票，过期支票stale cheque #"Fg%36Zd  
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普通支票open cheque C
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |yLk5e~@-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X !T|07#c  
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支票换现金||兑现to cash a cheque H \r`
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清理票款to clear a cheque 9n_ eCb)H  
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保证兑现to certify a cheque EtGH\?d~]  
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填写支票数额to fill up a cheque mDZ=Due1  
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支票上划线to cross a cheque /[0F6  
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开发支票to make out a cheque Q5g,7ac8L  
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签发支票，开立支票to draw a cheque||to issue a cheque s}jlS  
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透支支票to overdraw a cheque Bgf=\7 ;5  
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背书支票to endorse a cheque mIRAS"Q!m  
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请付票款||清付票款to pay a cheque||to honour a cheque ^dh=M5xz)  
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支票退票to dishonour a cheque E&'#=K[  
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拒付支票to refuse a cheque .W$ sxVXB  
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拒付支票to stop payment of a cheque Y5n>r@)m  
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提示要求付款to present for payment -rO*7HO
 
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见票即付持票人payable to bearer g#}tm<
 
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支付指定人payable to order w [L&*
 
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已过期||无效out of date||stale %{U"EZ]D!  
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请给出票人R/D||refer to drawer _\UIc;3Gl  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *y?[<2"$
 
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文字与数字不一致words and figures differ &1l~&,,  
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支票 ]q&tQJ/Fa  
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时间已过account closed l/QhD?)9  
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更改处应加盖印章alterations require initials FllX za)  
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时间已过effects not cleared +<{m45  
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停止付款payment stopped KGD'mByt"  
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支票毁损cheque mutilated h1*FPsc  
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汇款||寄钱to remit||to send money "[.ne)/MC  
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寄票供取款||支票支付to send a cheque for payment (kY@7)d'e  
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寄款人a remitter x 'mF&^  
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收款人a remittee &(7$&Q  
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国外汇票foreign Bill #N9d$[R*  
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国内汇票inland Bill 6]ZO'Nwo  
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跟单汇票documentary bill K_&_z  
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空头汇票accommodation bill N iISJWk6'  
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原始汇票original bill *(Ro;?O,pi  
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改写||换新票据renewed bill 9rS,?
  
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即期汇票sight bill||bill on demand {G%3*=?,j  
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…days after date||…days after date…日后付款 @ t|3gF$X  
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…months after date||…months after date…月后付款 =]d^3bqN  
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见票后…日付款…days after sight||…days sight `0z/BCNB  
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见票后…月付款…months after sight||…months sight x G^f  
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同组票据set of bills %ZiK[e3G  
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单张汇票sola of exchange||sole of exchange Bz:&f46{  
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远期汇票usance bill||bill at usance Pa
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长期汇票long bill O{nC^`X  
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短期汇票short bill )tvc/)&A}  
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逾期汇票overdue bill oc:x& `j  
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宽限日期days of grace L\YZT| K(  
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电汇telegraphic transfer （T.T） WkP|4&-<  
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邮汇postal order||postal note （Am.）||post office order||money order Xj(>.E{~H  
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本票promissory note （P/N） ZRO.bMgZF  
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押汇负责书||押汇保证书letter of hypothecation D"'#one  
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副保||抵押品||付属担保物collateral security yG4MUf6  
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担保书trust receipt||letter of indemnity |NXFla  
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承兑||认付acceptance )|Jr|8  
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单张承兑general acceptance [&fWF~D-p<  
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有条件承兑qualified acceptance N:5b1TdI,  
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附条件认付conditional acceptance <x^IwS  
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部分认付partial acceptance   (Jm(}X]sh[