[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。   hpXu3o7e  
会计报表statement of account #IBBaxOk  
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往来帐目account current ~|J6M  
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现在往来帐||存款额current accout VUF7-C*  
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销货帐account sales 3<+l.Wl y  
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共同计算帐项joint account >/bl r}5 H  
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未决帐项outstanding account t41c
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贷方帐项credit account||creditor account u khI#:[  
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借方帐项debit account||debtor account yl'~H;su  
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应付帐||应付未付帐account payable N'`*#UI+  
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应收帐||应收未收帐account receivable iqoPD4A  
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新交易||新帐new account 56bB~=c  
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未决帐||老帐old account vl*RR oJ  
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现金帐cash account hsE!3[[  
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流水帐running account ]52_p[hZ}<  

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暂记帐||未定帐suspense account wM&G-~9ujk  
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过期帐||延滞帐overdue account||pastdue account SUVr&S6Nk  
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杂项帐户sundry account =_1" d$S&  
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详细帐单||明细表detail account /.?\P#9)  
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呆帐bad account drZw# b  
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会计项目title of account @<PL  
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会计薄||帐薄account-book _NkN3f5 1L  
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营业报告书||损益计算表account of budiness||business report s_[?(Ip{  
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借贷细帐||交验帐account rendered m\>x_:sE  
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明细帐account stated G](K2=  
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与…银行开立一户头to open an account with J53;w:O  
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与…银行建立交易to keep account with EyeLC6u  
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继续记帐to keep account i/~J0qQ  
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与…有交易to have an account with =<05PB  
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作成会计帐||有往来帐项to make out an account with P1QJ'eC;T  
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清算||清理债务to make up an account s]iOC6v  

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清洁帐目||与…停止交易to close ones account with I/aAx.q  
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结帐to close an account qM0MSwvC=  
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清理未付款to ask an account||to demand an account DBUwf1=qj  
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结清差额to balance the account with }dUC^04  
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清算to settle an account||to liquidate an account||to square an account E/ZJ\@gzD  
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审查帐目||监查帐目to audit an account `4bd,  
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检查帐目to examine an account nY9qY Fw  
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转入A的帐户to charge the amount to As account :XSc#H4  
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以计帐方式付款to pay on account =h::VB}Lv  

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代理某人||为某人on ones account||on account of one e6HlOGPVQH  
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为自己计算||独立帐目on ones own account 6 ]PM!6  
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由某人收益并负风险on ones account and risk||for ones account and risk kA%OF*%|6  
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由某人负担for ones account||for account of one gAA %x7  
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按某人指示||列入某人帐户by order and for account of one p@8krOo`  
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列入5月份帐目for May account udD*E~1q  
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编入某中帐项下to pass to the account of||to place to the account of h0GdFWN  
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寄出清算书to send in an account||to send in render an account t+!gzZ  
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支票薄cheque book Wytvs*\`  
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支票陈票人cheque drawer 0|s$vqc  
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持票人cheque holder *T>#zR{  
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不记名支票cheque to bearer||bearer cheque 86[RH!e  

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记名支票||认人支票cheque to order /
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到期支票antedated cheque ZaRr2Z:!  
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未到期支票postdated cheque GwMUIevO_  
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保付支票certified cheque igRDt{}  
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未获兑现支票，退票returned cheque kKxL04  
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横线支票crossed cheque c69U1  
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普通横线general crossing |~/3u/  
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特别横线special crossing ubzb  
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空白支票blank cheque gfdPx:7^  
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失效支票，过期支票stale cheque 6:|!1Pg5  
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普通支票open cheque ~>N`<S  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hkmTpH1<M  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges IL+#ynC  
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支票换现金||兑现to cash a cheque #[k~RYS3  
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清理票款to clear a cheque V
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保证兑现to certify a cheque _SMT.lG  
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填写支票数额to fill up a cheque L<f-Ed9|  
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支票上划线to cross a cheque l1-4n*f U  
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开发支票to make out a cheque ^Ei*M0fF  
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签发支票，开立支票to draw a cheque||to issue a cheque >%iu!H"  
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透支支票to overdraw a cheque 0=N4O!X9
 
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背书支票to endorse a cheque vqrBRl Z  
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请付票款||清付票款to pay a cheque||to honour a cheque y-E1]4?})  
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支票退票to dishonour a cheque 20 jrv'f  
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拒付支票to refuse a cheque IL!BPFG w  
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拒付支票to stop payment of a cheque hWe}'L-  
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提示要求付款to present for payment l0gH(28K  
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见票即付持票人payable to bearer 11i"n
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支付指定人payable to order E2>im>
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已过期||无效out of date||stale BfX%|CWh  
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请给出票人R/D||refer to drawer Us1@\|]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6(:)otz  
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文字与数字不一致words and figures differ oz
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支票 bSQ_"  
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时间已过account closed yU> T8oFh  
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更改处应加盖印章alterations require initials TV? ^c?{5  
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时间已过effects not cleared HP#ki!'  
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停止付款payment stopped %@>YNPD`E  
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支票毁损cheque mutilated X!o@f$  
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汇款||寄钱to remit||to send money 6F,/w:  
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寄票供取款||支票支付to send a cheque for payment {JTmP`&l  
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寄款人a remitter STw oYn  
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收款人a remittee $%B5 $+  
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国外汇票foreign Bill )t5;d  
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国内汇票inland Bill R#D#{cC(  
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跟单汇票documentary bill GZ <nXU>  
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空头汇票accommodation bill uC)Zs, _5  
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原始汇票original bill Xty#vI  
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改写||换新票据renewed bill CGkI\E  
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即期汇票sight bill||bill on demand UUGe"]V^g:  
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…days after date||…days after date…日后付款 !8o\.uyi  
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…months after date||…months after date…月后付款 )Y~xIj>  
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见票后…日付款…days after sight||…days sight e+l\\9v  
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见票后…月付款…months after sight||…months sight IKo;9|2U  
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同组票据set of bills lJUy;yp_+  
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单张汇票sola of exchange||sole of exchange d-h"JZ9  
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远期汇票usance bill||bill at usance GZ"&L?ti  
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长期汇票long bill aiJ nfU]W  
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短期汇票short bill 6{8/P'@/Zz  
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逾期汇票overdue bill hF.6}28U1  
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宽限日期days of grace S~> 5INud  
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电汇telegraphic transfer （T.T）  $WR?  
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邮汇postal order||postal note （Am.）||post office order||money order gApz:K[l  
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本票promissory note （P/N） JjQ
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押汇负责书||押汇保证书letter of hypothecation 79wLT\&  
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副保||抵押品||付属担保物collateral security lJ&y&N<O  
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担保书trust receipt||letter of indemnity S>#R_H<(  
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承兑||认付acceptance (6clq:c7j  
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单张承兑general acceptance 'hF@><sqk  
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有条件承兑qualified acceptance C_Gzv'C"L  
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附条件认付conditional acceptance 02pplDFsM  
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部分认付partial acceptance   
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