[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。   ruWye1X;  
会计报表statement of account KM EXT$p  
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往来帐目account current td%Y4-+-  
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现在往来帐||存款额current accout ~y`Pwj  
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销货帐account sales *:k~g].Iz  
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共同计算帐项joint account D~XU`;~u  
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未决帐项outstanding account 6 bYC   
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贷方帐项credit account||creditor account 9$n+-GSK  
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借方帐项debit account||debtor account r{bg
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应付帐||应付未付帐account payable > B@i E  
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应收帐||应收未收帐account receivable vQ?MM&6  
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新交易||新帐new account \H},ouU  
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未决帐||老帐old account b\<lNE!L  
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现金帐cash account /F \>Z]  
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流水帐running account Gs
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暂记帐||未定帐suspense account a/wUeW   
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过期帐||延滞帐overdue account||pastdue account \<0G kp  
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杂项帐户sundry account SaX,^_GY  
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详细帐单||明细表detail account 9&|12x$  
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呆帐bad account (9WL+S  
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会计项目title of account VuJfo9 `E  
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会计薄||帐薄account-book \UkNE5  
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营业报告书||损益计算表account of budiness||business report JO<gN= [  
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借贷细帐||交验帐account rendered r-1yJ  
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明细帐account stated EA%#/n  
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与…银行开立一户头to open an account with (F4dFh  
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与…银行建立交易to keep account with 5W:Gl?$S}  
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继续记帐to keep account z</XnN  
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与…有交易to have an account with Zo}\gg3  
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作成会计帐||有往来帐项to make out an account with +i q+  
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清算||清理债务to make up an account /FNj|7s  
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清洁帐目||与…停止交易to close ones account with wzLiVe-  
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结帐to close an account A]~iuUHm  
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清理未付款to ask an account||to demand an account 40l#'< y;  
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结清差额to balance the account with XM5;AcD  
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清算to settle an account||to liquidate an account||to square an account &oK/]lub  
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审查帐目||监查帐目to audit an account .o,51dn+ s  
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检查帐目to examine an account iR}i42Cu  
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转入A的帐户to charge the amount to As account $xn%i\  
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以计帐方式付款to pay on account !A^w6Q;`V  
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代理某人||为某人on ones account||on account of one $P}]|/Yb  
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为自己计算||独立帐目on ones own account .Mft+,"  
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由某人收益并负风险on ones account and risk||for ones account and risk /*p?UW<*4  
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由某人负担for ones account||for account of one @. ]K6qC  
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按某人指示||列入某人帐户by order and for account of one G`JwAy r'  
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列入5月份帐目for May account -0J<R;cVs  
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编入某中帐项下to pass to the account of||to place to the account of A5H 8+gATK  
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寄出清算书to send in an account||to send in render an account @_:?N(%(  
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支票薄cheque book Fu$Gl$qV?%  
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支票陈票人cheque drawer NTX+7<  
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持票人cheque holder X!
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不记名支票cheque to bearer||bearer cheque uC ;PP=z  
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记名支票||认人支票cheque to order }@ 0.  
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到期支票antedated cheque k yA(m;r  
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未到期支票postdated cheque (zODV4,5k`  
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保付支票certified cheque s|`)'  
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未获兑现支票，退票returned cheque :rc[j@|pH  
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横线支票crossed cheque mK&9p{4#U  
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普通横线general crossing Eu~wbU"%  
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特别横线special crossing ai9,4  
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空白支票blank cheque `;GGuJb \  
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失效支票，过期支票stale cheque 5ml}TSMu'  
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普通支票open cheque eZ$1|Sj]j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,6pH *b$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges be@uHikp;v  
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支票换现金||兑现to cash a cheque z*1K<w8  
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清理票款to clear a cheque ,Yz+?SmSZ&  
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保证兑现to certify a cheque h]9^bX__Z  
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填写支票数额to fill up a cheque BT0hx!Ti  
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支票上划线to cross a cheque r U5'hK  
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开发支票to make out a cheque 2_v>8B  
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签发支票，开立支票to draw a cheque||to issue a cheque g.s oNqt=  
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透支支票to overdraw a cheque JK^;-&  
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背书支票to endorse a cheque <X*8Xz
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请付票款||清付票款to pay a cheque||to honour a cheque 9v0|lS!-  
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支票退票to dishonour a cheque >Z%`&D~u  
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拒付支票to refuse a cheque HxaUVg0  
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拒付支票to stop payment of a cheque |sz9l/,lG  
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提示要求付款to present for payment 8n?.w:Y/  
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见票即付持票人payable to bearer nmr>Aj8[  
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支付指定人payable to order ZtVa*xl  
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已过期||无效out of date||stale 4KCxhJq  
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请给出票人R/D||refer to drawer jTnu! H2o  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zlfm})+G  
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文字与数字不一致words and figures differ c+JlM1p@  
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支票 7F.,Xvw&@  
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时间已过account closed 4tI~d8?pk+  
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更改处应加盖印章alterations require initials qb Q> z+c  
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时间已过effects not cleared -Q; w4@  
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停止付款payment stopped i+;EuHf  
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支票毁损cheque mutilated D)Zv  
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汇款||寄钱to remit||to send money 5GKz@as8  
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寄票供取款||支票支付to send a cheque for payment %X3T<3<  
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寄款人a remitter 6vDgMfw  
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收款人a remittee }5K\l  
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国外汇票foreign Bill {0?

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国内汇票inland Bill /#tOi[0[  
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跟单汇票documentary bill 2n\EZ  
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空头汇票accommodation bill +:b|I'S  
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原始汇票original bill +7=3[K  
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改写||换新票据renewed bill 1c]GS&(RP  
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即期汇票sight bill||bill on demand :V&#Oo  
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…days after date||…days after date…日后付款 8<
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…months after date||…months after date…月后付款 &4L
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见票后…日付款…days after sight||…days sight ZjWI~"]  
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见票后…月付款…months after sight||…months sight {>9vm!<[*\  
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同组票据set of bills n PE{Gp) }  
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单张汇票sola of exchange||sole of exchange 09/Mg  
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远期汇票usance bill||bill at usance EjrK.|I0  
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长期汇票long bill qf;x~1efC4  
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短期汇票short bill G .NGS%v  
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逾期汇票overdue bill s+DOr$\  
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宽限日期days of grace {\hjKP   
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电汇telegraphic transfer （T.T） ]Q$Sei5  
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邮汇postal order||postal note （Am.）||post office order||money order c^3,e/H  
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本票promissory note （P/N） >jz9o9?8  
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押汇负责书||押汇保证书letter of hypothecation 8wV`mdKN  
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副保||抵押品||付属担保物collateral security /g$G G9  
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担保书trust receipt||letter of indemnity DG?g~{Y~b  
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承兑||认付acceptance >dx/k)~~-L  
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单张承兑general acceptance X$ e*s\4  
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有条件承兑qualified acceptance q #mBNe62p  
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附条件认付conditional acceptance !c`&L_ "!  
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部分认付partial acceptance   nNq<x^@8 3