[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。   9n\v{k=  
会计报表statement of account \K m+>G  
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往来帐目account current ogdAJw6 9  
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现在往来帐||存款额current accout $m+Pl[s  
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销货帐account sales +K;%sAZy  
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共同计算帐项joint account Lr"`OzDz  
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未决帐项outstanding account E`iE]O  
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贷方帐项credit account||creditor account oOQ0f |MGp  
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借方帐项debit account||debtor account *vzj (HGO  
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应付帐||应付未付帐account payable Az(J@  
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应收帐||应收未收帐account receivable p!K]cD  
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新交易||新帐new account !t&C,@Ox  
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未决帐||老帐old account 42DB0+_wz  
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现金帐cash account 9z?B@;lMc  
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流水帐running account X,+N/nku  
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暂记帐||未定帐suspense account 4({Wipd  
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过期帐||延滞帐overdue account||pastdue account T7Xbb
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杂项帐户sundry account D?? \H\  
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详细帐单||明细表detail account ^g N?I
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呆帐bad account  ^9*Jz{e  
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会计项目title of account >`.$Tyw  
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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 ,[ M^rv  
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借贷细帐||交验帐account rendered C2Af$7c  
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明细帐account stated &$E.rgtg  
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与…银行开立一户头to open an account with +h?z7ZY^  
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与…银行建立交易to keep account with !3Me 6&$O  
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继续记帐to keep account 0w ] pDj  
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与…有交易to have an account with *%`jcF  
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作成会计帐||有往来帐项to make out an account with Luu.p<   
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清算||清理债务to make up an account 8ORr  
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清洁帐目||与…停止交易to close ones account with \mp5G&+/Q  
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结帐to close an account qJrMr4:F  
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清理未付款to ask an account||to demand an account F|t_&$Is?  
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结清差额to balance the account with = 3?"s(9  
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清算to settle an account||to liquidate an account||to square an account Nt# a_  
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审查帐目||监查帐目to audit an account %/x%hs;d  
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检查帐目to examine an account ^ M4-O~  
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转入A的帐户to charge the amount to As account L/R ES  
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以计帐方式付款to pay on account gwepaW  
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代理某人||为某人on ones account||on account of one 1"82JN|!  
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为自己计算||独立帐目on ones own account 8>|@O<2\  
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由某人收益并负风险on ones account and risk||for ones account and risk U0M>A  
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由某人负担for ones account||for account of one KQ x<{-G6  
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按某人指示||列入某人帐户by order and for account of one *ppb4R;CW  
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列入5月份帐目for May account d[9NNm*htC  
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编入某中帐项下to pass to the account of||to place to the account of [i'\d}  
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寄出清算书to send in an account||to send in render an account W`PK9juu  
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支票薄cheque book n]B)\D+V^  
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支票陈票人cheque drawer X |f'e@  
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持票人cheque holder ~X;(m
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不记名支票cheque to bearer||bearer cheque r)mm8MI!Z  
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记名支票||认人支票cheque to order p Nu13o~  
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到期支票antedated cheque -X4`,0y%{O  
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未到期支票postdated cheque "0L@cOy G  
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保付支票certified cheque :B- ,*@EU  

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未获兑现支票，退票returned cheque j7-#">Y L  
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横线支票crossed cheque 3F}d,aB A  
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普通横线general crossing sCb?TyN'n  
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特别横线special crossing {8jG6  
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空白支票blank cheque DTIy/  
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失效支票，过期支票stale cheque hrAI@.Bo  
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普通支票open cheque -=qmY
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \|&5eeE@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |]]fcJOBP  
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支票换现金||兑现to cash a cheque oD}I{&=wa  
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清理票款to clear a cheque _88~uYG  
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保证兑现to certify a cheque . }1!MK5  
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填写支票数额to fill up a cheque x-W0 h  
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支票上划线to cross a cheque 7)]G"m{  
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开发支票to make out a cheque lwB!
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签发支票，开立支票to draw a cheque||to issue a cheque bC{~/ JP  
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透支支票to overdraw a cheque s0h)~z  
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背书支票to endorse a cheque &0"`\~lA  
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请付票款||清付票款to pay a cheque||to honour a cheque KXGs'D  
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支票退票to dishonour a cheque ;Cy@TzO/|  
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拒付支票to refuse a cheque WAEKvM4*i0  
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拒付支票to stop payment of a cheque qq`RfZjL  
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提示要求付款to present for payment 4|(?Wt)5  
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见票即付持票人payable to bearer (pmo[2kg  
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支付指定人payable to order W)#`4a^xj7  
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已过期||无效out of date||stale (Ka#6   
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请给出票人R/D||refer to drawer ~K9U0ypH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1 XG-O  
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文字与数字不一致words and figures differ
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支票 #lF<="y%X  
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时间已过account closed +a/o
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更改处应加盖印章alterations require initials o!~
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时间已过effects not cleared vgj^-  
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停止付款payment stopped L2'd
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支票毁损cheque mutilated >x4[7YAU{  
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汇款||寄钱to remit||to send money \w^QHX1+  
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寄票供取款||支票支付to send a cheque for payment L]d@D0.Z  
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寄款人a remitter m>ycN  
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收款人a remittee </gp3WQ.  
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国外汇票foreign Bill *W12Rb2  
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国内汇票inland Bill \bm6/fhA:  
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跟单汇票documentary bill GWhAjL/N  
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空头汇票accommodation bill 
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原始汇票original bill j\'+wVyo  

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改写||换新票据renewed bill *i?rJH  
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即期汇票sight bill||bill on demand ^+.t-3|U  
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…days after date||…days after date…日后付款 wKk 3)@il  
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…months after date||…months after date…月后付款 u Z\wwYY#M  
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见票后…日付款…days after sight||…days sight "[*S?QO(L  
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见票后…月付款…months after sight||…months sight \[hn]@@  
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同组票据set of bills -,QKTxwo>  
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单张汇票sola of exchange||sole of exchange ^^7L"je]g  
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远期汇票usance bill||bill at usance ]?0{(\  
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长期汇票long bill  kSB  
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短期汇票short bill >u=%Lz"J  
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逾期汇票overdue bill K;oV"KRK  
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宽限日期days of grace 9wL!D3e {Q  
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电汇telegraphic transfer （T.T） `6&`wKz  
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邮汇postal order||postal note （Am.）||post office order||money order Y[W6Sc  
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本票promissory note （P/N） @ -0Fe9 n=  
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押汇负责书||押汇保证书letter of hypothecation ]?[zx'|  
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副保||抵押品||付属担保物collateral security HLVQ7  
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担保书trust receipt||letter of indemnity k@S)j<  
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承兑||认付acceptance T/ik/lFI  
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单张承兑general acceptance H nK!aa  
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有条件承兑qualified acceptance RT,:hH  
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附条件认付conditional acceptance FQ`(b3.   
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部分认付partial acceptance   1w
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