[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。   cM hBOm*  
会计报表statement of account qbsmB8rh  
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往来帐目account current m0Geq.  
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现在往来帐||存款额current accout h0O t>e"  
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销货帐account sales ' w z6Zt  
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共同计算帐项joint account 0H/)wy2ym  
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未决帐项outstanding account #soV'SFG  
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贷方帐项credit account||creditor account }6_*i!68"U  
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借方帐项debit account||debtor account yT~rql  
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应付帐||应付未付帐account payable ]t0St~qUL)  
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应收帐||应收未收帐account receivable ^)y8X.iO  
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新交易||新帐new account -VeCX]  
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未决帐||老帐old account f"*k>=ETI  
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现金帐cash account Cz)&R^  
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流水帐running account 2Rt6)hgY  
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暂记帐||未定帐suspense account Wqkzj^;"G  
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过期帐||延滞帐overdue account||pastdue account `% QvCAR  
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杂项帐户sundry account {#ynN`tLyF  
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详细帐单||明细表detail account (-g*U#  
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呆帐bad account L;* s-j6y  
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会计项目title of account +i!5<nn  
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会计薄||帐薄account-book :{#O  
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营业报告书||损益计算表account of budiness||business report ejlns ~  
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借贷细帐||交验帐account rendered Xva(R<W7d<  
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明细帐account stated g#=<;X2  
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与…银行开立一户头to open an account with b3^:
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与…银行建立交易to keep account with T82 `-bZ  
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继续记帐to keep account NX&dJ 6a  
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与…有交易to have an account with ;OlnIxH(W  
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作成会计帐||有往来帐项to make out an account with x/DV>Nfn  
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清算||清理债务to make up an account $|=|"/  
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清洁帐目||与…停止交易to close ones account with G}8tFo.d1  
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结帐to close an account g>VtPS5 y  
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清理未付款to ask an account||to demand an account AwZ@)0Wy  
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结清差额to balance the account with Z
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清算to settle an account||to liquidate an account||to square an account wO,qF Y  
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审查帐目||监查帐目to audit an account >)WE3PT/O"  
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检查帐目to examine an account (csk   
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转入A的帐户to charge the amount to As account ^6l5@#)w  
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以计帐方式付款to pay on account >7WT4l)7!b  
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代理某人||为某人on ones account||on account of one ]4O!q}@Cd  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk Ks3YrKk;p  
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由某人负担for ones account||for account of one =8vwaJ  
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按某人指示||列入某人帐户by order and for account of one <OiH%:G/1  
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列入5月份帐目for May account `m V(
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编入某中帐项下to pass to the account of||to place to the account of 2x gk$E$7  
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寄出清算书to send in an account||to send in render an account 5-4  
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支票薄cheque book JrxQ.,*i  
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支票陈票人cheque drawer a'q&[08  
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持票人cheque holder 8&hxU@T~  
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不记名支票cheque to bearer||bearer cheque p;%5o0{1  
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记名支票||认人支票cheque to order k/Urz*O  
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到期支票antedated cheque
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未到期支票postdated cheque dF&@ q,  
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保付支票certified cheque qus%?B{b}  
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未获兑现支票，退票returned cheque =FAIbM>u  
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横线支票crossed cheque WxJaE;`Ige  
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普通横线general crossing !%D;H~mQ  
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特别横线special crossing [.;I}  
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空白支票blank cheque eV9,G8  
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失效支票，过期支票stale cheque /i"1e:cK  
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普通支票open cheque cf\GC2+"^$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7#PQ1UWl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Wm!cjGK  
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支票换现金||兑现to cash a cheque ^HWa owy=  
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清理票款to clear a cheque );xTl6Y9  
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保证兑现to certify a cheque v
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填写支票数额to fill up a cheque @,q<CF@Y  
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支票上划线to cross a cheque S0lt_~  
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开发支票to make out a cheque @h%Nn)QBq  
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签发支票，开立支票to draw a cheque||to issue a cheque ugs9>`fF&  
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透支支票to overdraw a cheque O-n JuZJgX  
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背书支票to endorse a cheque U<6+2y P  
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请付票款||清付票款to pay a cheque||to honour a cheque 5i=C?W`'  
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支票退票to dishonour a cheque /sdZf
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拒付支票to refuse a cheque BR:Mcc  
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拒付支票to stop payment of a cheque |u+!CR  
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提示要求付款to present for payment _P*QX  
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见票即付持票人payable to bearer P[tYu:  
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支付指定人payable to order LX#gc.c  
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已过期||无效out of date||stale 7 4]qz,  
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请给出票人R/D||refer to drawer %a!gN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds aa{+,(  
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文字与数字不一致words and figures differ < pZwM  
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支票 9dWz3b1[ ]  
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时间已过account closed w"C,oo3  
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更改处应加盖印章alterations require initials <T&v\DN  
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时间已过effects not cleared (>NZYPw^3  
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停止付款payment stopped c94=>p6  
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支票毁损cheque mutilated 5{
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汇款||寄钱to remit||to send money DTSf[zP/  
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寄票供取款||支票支付to send a cheque for payment z+-o}i  
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寄款人a remitter LD1&8kJ*l  
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收款人a remittee xiDgQTDz  
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国外汇票foreign Bill ]!&$&t8.  
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国内汇票inland Bill Gx6%Z$2n  
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跟单汇票documentary bill Fxc_s/^=t  

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空头汇票accommodation bill ;81,1 Ie<~  
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原始汇票original bill >6HGh#0(p  
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改写||换新票据renewed bill 1l"2 ~k  
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即期汇票sight bill||bill on demand f!`?_  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款  2Y23!hw  
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见票后…日付款…days after sight||…days sight vxj:Y'}  
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见票后…月付款…months after sight||…months sight hdHz", )  
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同组票据set of bills 9hfg/3t('  
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单张汇票sola of exchange||sole of exchange r|u[36NmA  
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远期汇票usance bill||bill at usance ?J2A1iuq3  
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长期汇票long bill ;+E]F8G9r  
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短期汇票short bill pqb'L]  
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逾期汇票overdue bill (4
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宽限日期days of grace uI7n{4W*x  
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电汇telegraphic transfer （T.T） Q:(mK* _  
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邮汇postal order||postal note （Am.）||post office order||money order #y:D{%Wp  
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本票promissory note （P/N） PR.3EL  
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押汇负责书||押汇保证书letter of hypothecation #{q.s[g*+1  
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副保||抵押品||付属担保物collateral security \FVfV`x  
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担保书trust receipt||letter of indemnity ApCU|*r)  
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承兑||认付acceptance p@Y=6Bw  
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单张承兑general acceptance CQ!pt@|d  
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有条件承兑qualified acceptance rm[C{Pn  
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附条件认付conditional acceptance g_Z tDxz  
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部分认付partial acceptance   MET9rT