[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。   aq}hlA(w  
会计报表statement of account <KU0K  
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往来帐目account current s.i9&1 Y-!  
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现在往来帐||存款额current accout bHnKtaK4c  
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销货帐account sales u0&R*YV  
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共同计算帐项joint account o OpEpQ}}q  
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未决帐项outstanding account /g{*px|  
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贷方帐项credit account||creditor account z:f&k}(  
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借方帐项debit account||debtor account E b[;nk?  
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应付帐||应付未付帐account payable aj;x:UqpJ  
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应收帐||应收未收帐account receivable q*&H  
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新交易||新帐new account %akW43cE  
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未决帐||老帐old account 1*hEbO  
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现金帐cash account .4%z$(+6  
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流水帐running account QNx]8r  
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暂记帐||未定帐suspense account g]vB\5uA:  
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过期帐||延滞帐overdue account||pastdue account crb
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杂项帐户sundry account t~o"x.  
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详细帐单||明细表detail account *xNc^&.  
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呆帐bad account p}!i_P  
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会计项目title of account B.G6vx4yp  
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会计薄||帐薄account-book @)h>vg  
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营业报告书||损益计算表account of budiness||business report F0_w9"3E~  
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借贷细帐||交验帐account rendered ]6Iu\,#J  
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明细帐account stated l0,VN,$Yl  
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与…银行开立一户头to open an account with Nt$4;  
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与…银行建立交易to keep account with rgIWM"  
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继续记帐to keep account A*DN/lG  
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与…有交易to have an account with ZJ%NZAxy  
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作成会计帐||有往来帐项to make out an account with \#%GVru!  
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清算||清理债务to make up an account v)O0i2  
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清洁帐目||与…停止交易to close ones account with K^<?LXJF  
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结帐to close an account !+3&%vQ)  
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清理未付款to ask an account||to demand an account s\mA3t  
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结清差额to balance the account with Kfb(wW  
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清算to settle an account||to liquidate an account||to square an account Kuh3.1#o  
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审查帐目||监查帐目to audit an account VLm\PS   
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检查帐目to examine an account VX8rM!3  
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转入A的帐户to charge the amount to As account wzy[sB274  
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以计帐方式付款to pay on account WwsNAJ  
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代理某人||为某人on ones account||on account of one KH#z
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为自己计算||独立帐目on ones own account F#|y,<}<  
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由某人收益并负风险on ones account and risk||for ones account and risk dCM&Yf}K  
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由某人负担for ones account||for account of one HYO/]\al  
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按某人指示||列入某人帐户by order and for account of one l4T[x|')M  
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列入5月份帐目for May account c[2ikI,n[  
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编入某中帐项下to pass to the account of||to place to the account of {i=V:$_#  
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寄出清算书to send in an account||to send in render an account }.D18bE(  
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支票薄cheque book vbJdhaf  
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支票陈票人cheque drawer x(sKkm`Q  
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持票人cheque holder }>AA[ba"'  
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不记名支票cheque to bearer||bearer cheque CB9:53zK9  
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记名支票||认人支票cheque to order Chl^LEN:  
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到期支票antedated cheque NApy(e5%  
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未到期支票postdated cheque AXxyB"7A}  
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保付支票certified cheque X!6dg.n5  
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未获兑现支票，退票returned cheque 4`o0?_.'  
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横线支票crossed cheque {4SaSv^/  
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普通横线general crossing :{S@KsPqE  
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特别横线special crossing O%bltNEx1  
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空白支票blank cheque rFt+Y})  
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失效支票，过期支票stale cheque \Js*>xA  
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普通支票open cheque #~m^RoE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v`'Iew }  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fTX|vy<EMI  
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支票换现金||兑现to cash a cheque ow`F 
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清理票款to clear a cheque {@x-T  
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保证兑现to certify a cheque zcOm"-E-  
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填写支票数额to fill up a cheque wr:-n   
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支票上划线to cross a cheque |_s,]:  
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开发支票to make out a cheque (<H@W/0$  
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签发支票，开立支票to draw a cheque||to issue a cheque d}?KPJ{  
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透支支票to overdraw a cheque !iX/Ni:  
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背书支票to endorse a cheque @b5$WKPX  
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请付票款||清付票款to pay a cheque||to honour a cheque YiL^KK  
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支票退票to dishonour a cheque w:1UwgcPC  
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拒付支票to refuse a cheque xA*6Z)Y  
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拒付支票to stop payment of a cheque Cnu])R  
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提示要求付款to present for payment ~xJr|_,gp  
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见票即付持票人payable to bearer egW
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支付指定人payable to order @y eAM7  
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已过期||无效out of date||stale :[C|3KKe"  
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请给出票人R/D||refer to drawer Cs vwc%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 
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文字与数字不一致words and figures differ y"_rDj`  
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支票 *~UK5Brf1  
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时间已过account closed I;{Ua*  
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更改处应加盖印章alterations require initials A(+V{1L'  
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时间已过effects not cleared 1l.HQ IS  
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停止付款payment stopped 7G Jhc  
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支票毁损cheque mutilated [a#*%H{OC  
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汇款||寄钱to remit||to send money 8K\S]SZ  
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寄票供取款||支票支付to send a cheque for payment 9G[t &r  
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寄款人a remitter :vE\r#hJ"  
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收款人a remittee IL%P\Zs  
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国外汇票foreign Bill %)o;2&aD  
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国内汇票inland Bill Ye/Y<Ij  
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跟单汇票documentary bill :SN/fY  
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空头汇票accommodation bill NV\{$*j(|J  
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原始汇票original bill 9*(uJA  

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改写||换新票据renewed bill #\6k_toZ  
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即期汇票sight bill||bill on demand k.%FGn'fR  
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…days after date||…days after date…日后付款 xHlO~:Lc  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight odTIz{9qG  
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见票后…月付款…months after sight||…months sight zCj#Nfm  
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同组票据set of bills xsx0Zo
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单张汇票sola of exchange||sole of exchange AN+S6t  
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远期汇票usance bill||bill at usance 35~1$uRA  
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长期汇票long bill wU&vkb)k  
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短期汇票short bill =m?x5G^  
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逾期汇票overdue bill P:m6:F@hO  
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宽限日期days of grace 1m<8M[6u  
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电汇telegraphic transfer （T.T） qyR}|<F8*  
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邮汇postal order||postal note （Am.）||post office order||money order vFi+ExBU  
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本票promissory note （P/N） 0!q@b  
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押汇负责书||押汇保证书letter of hypothecation Ko %e#q-  
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副保||抵押品||付属担保物collateral security )^j62uv  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance 9rgvwko  
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单张承兑general acceptance 8T3Nz8Q7  
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有条件承兑qualified acceptance h.5KzC S  
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附条件认付conditional acceptance x,TnYqT^  
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部分认付partial acceptance   3|4<SMm