[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。   s3W35S0Q3  
会计报表statement of account sFC&DTb?  
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往来帐目account current XD<7d")I  
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现在往来帐||存款额current accout G0^WQQ4  
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销货帐account sales gz;().{  
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共同计算帐项joint account KwlN  
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未决帐项outstanding account J/pW*G-U|  
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贷方帐项credit account||creditor account Ua#*k TF  
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借方帐项debit account||debtor account 1M7=*w,  
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应付帐||应付未付帐account payable .7ESPr  
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应收帐||应收未收帐account receivable `<zaxO  
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新交易||新帐new account v 1?P$f*g  
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未决帐||老帐old account o^wj_#ai$  
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现金帐cash account #.?DsK_:@  
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流水帐running account Jxi>1  
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暂记帐||未定帐suspense account PQ.xmg2  
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过期帐||延滞帐overdue account||pastdue account ptQr8[FA  
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杂项帐户sundry account ndT:,
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详细帐单||明细表detail account EC&t+"=R  
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呆帐bad account J4 .C"v0a  
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会计项目title of account Y}7'OM  
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会计薄||帐薄account-book JQYIvo1,Q  
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营业报告书||损益计算表account of budiness||business report J:dF^3Y  
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借贷细帐||交验帐account rendered 9m0`;~!  
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明细帐account stated v Q[{<|K  
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与…银行开立一户头to open an account with 5u T 9ssC  
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与…银行建立交易to keep account with pRx^O F(3  
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继续记帐to keep account \=Af AO@  
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与…有交易to have an account with NLyvi,svS  
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作成会计帐||有往来帐项to make out an account with KSIH1E  
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清算||清理债务to make up an account 6#T?g7\pyR  
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清洁帐目||与…停止交易to close ones account with uEWWY t  
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结帐to close an account 7IBm(#  

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清理未付款to ask an account||to demand an account S+ymdZ)xZ`  
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结清差额to balance the account with ZB:Fjq  
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清算to settle an account||to liquidate an account||to square an account Vm'ReH  
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审查帐目||监查帐目to audit an account nf,>l0,,'  
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检查帐目to examine an account *u>2"!+Ob  
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转入A的帐户to charge the amount to As account .Y_RI&B!L  
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以计帐方式付款to pay on account |?s%8c'w=  
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代理某人||为某人on ones account||on account of one 1(w0*`  
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为自己计算||独立帐目on ones own account #Q 2$
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由某人收益并负风险on ones account and risk||for ones account and risk =)Ew6} W6  
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由某人负担for ones account||for account of one (oq(-Wv  
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按某人指示||列入某人帐户by order and for account of one W}Nd3  
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列入5月份帐目for May account /nb(F h|{T  
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编入某中帐项下to pass to the account of||to place to the account of -jC. dz  
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寄出清算书to send in an account||to send in render an account X?>S24I"9  
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支票薄cheque book Ug_zyfr  
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支票陈票人cheque drawer )/ s9ty  
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持票人cheque holder G9E?   
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不记名支票cheque to bearer||bearer cheque .]r[0U  
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记名支票||认人支票cheque to order EVb'x Zr  
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到期支票antedated cheque ,j&o H$mW  
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未到期支票postdated cheque ?_HTOOa  
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保付支票certified cheque ShCAkaj_  
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未获兑现支票，退票returned cheque WqYl=%x"{V  
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横线支票crossed cheque
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普通横线general crossing =FwFqjvl  
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特别横线special crossing , / 4}CM  
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空白支票blank cheque ENqJ9%sk7  
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失效支票，过期支票stale cheque #}k^g:l1  
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普通支票open cheque /]+t$K\cBq  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q>sq:R+'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z` gR*+  
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支票换现金||兑现to cash a cheque I.(/j  
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清理票款to clear a cheque M4')gG;  
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保证兑现to certify a cheque iCw~4KG  
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填写支票数额to fill up a cheque uFECfh  
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支票上划线to cross a cheque WH'[~O  
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开发支票to make out a cheque &WsDYov?  
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签发支票，开立支票to draw a cheque||to issue a cheque r%TgZ5~u  
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透支支票to overdraw a cheque i<&2Ffvq  
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背书支票to endorse a cheque m: w/[|_  
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请付票款||清付票款to pay a cheque||to honour a cheque J6::(0HM  
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支票退票to dishonour a cheque pspV~9,  
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拒付支票to refuse a cheque A!@ D } n  
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拒付支票to stop payment of a cheque "1`c^  
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提示要求付款to present for payment %'t~+_  
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见票即付持票人payable to bearer WvNX%se]3  
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支付指定人payable to order v,1.n{!;  
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已过期||无效out of date||stale J&Le*R'  
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请给出票人R/D||refer to drawer j3z&0sc2(0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6}{2W<  
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文字与数字不一致words and figures differ Q_LPLmM  
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支票 4d9iAN  
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时间已过account closed WB$Z<m:  
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更改处应加盖印章alterations require initials ,GZ(>|  
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时间已过effects not cleared mMu3B2nke=  
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停止付款payment stopped `Z]a6@w~  
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支票毁损cheque mutilated LQNu]2  
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汇款||寄钱to remit||to send money U-X  
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寄票供取款||支票支付to send a cheque for payment <`*6;j.&  
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寄款人a remitter Fov/? :f$  
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收款人a remittee -!(3fO:  
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国外汇票foreign Bill OQW#BBet@  
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国内汇票inland Bill RZm5[n  
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跟单汇票documentary bill _6^vxlF  
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空头汇票accommodation bill ~=Er= 0  
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原始汇票original bill mL18FR N  
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改写||换新票据renewed bill hLYSYMUb  
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即期汇票sight bill||bill on demand zP rT0  
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…days after date||…days after date…日后付款 X[h=UlF  
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…months after date||…months after date…月后付款 (@uQ>dR:  
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见票后…日付款…days after sight||…days sight *G'zES0x  

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见票后…月付款…months after sight||…months sight i ,4  
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同组票据set of bills f.V0uBDN  
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单张汇票sola of exchange||sole of exchange &AUL]:<s  
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远期汇票usance bill||bill at usance K )KE0/n  
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长期汇票long bill VqVP5nT'=  
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短期汇票short bill 42
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逾期汇票overdue bill 3/}=x<ui  
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宽限日期days of grace 31Zl"-<#-  
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电汇telegraphic transfer （T.T） p,]Hs{R  
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邮汇postal order||postal note （Am.）||post office order||money order n&FN?"I/]  
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本票promissory note （P/N） E-.M+[   
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押汇负责书||押汇保证书letter of hypothecation q:J,xC_sF(  
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副保||抵押品||付属担保物collateral security Kn=P~,FaG3  
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担保书trust receipt||letter of indemnity LPO3B W  
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承兑||认付acceptance  Tx`;y|  
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单张承兑general acceptance }`h)+Im=  
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有条件承兑qualified acceptance 8iqx*8}  
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附条件认付conditional acceptance fC&Egy  
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部分认付partial acceptance   2Z\6xb|u