[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。   `J-&Y2_/k  
会计报表statement of account G$E+qk nJL  
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往来帐目account current 6MmkEU z  
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现在往来帐||存款额current accout O_^;wey0}?  
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销货帐account sales d7qYz7=d  
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共同计算帐项joint account "w:?WS  
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未决帐项outstanding account lR0WDJv  
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贷方帐项credit account||creditor account O9R[F  
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借方帐项debit account||debtor account S(Q=
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应付帐||应付未付帐account payable E@7);i5K  
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应收帐||应收未收帐account receivable Q=#N4
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新交易||新帐new account zaG1  
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未决帐||老帐old account $n* wS,  
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现金帐cash account Q<T+t0G\O-  
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流水帐running account 1)hO!%  
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暂记帐||未定帐suspense account dT'd C  
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过期帐||延滞帐overdue account||pastdue account #"!q_@b,D  
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杂项帐户sundry account ?<STl-
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详细帐单||明细表detail account FgnPh%[u  
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呆帐bad account W[t0hbVw  
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会计项目title of account tA{hx-  
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会计薄||帐薄account-book ,vB~9 ^~  
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营业报告书||损益计算表account of budiness||business report JVR,Py:%G  
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借贷细帐||交验帐account rendered `rb}"V+  
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明细帐account stated A5go)~x\  
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与…银行开立一户头to open an account with Kp>fOe'KW  
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与…银行建立交易to keep account with m
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继续记帐to keep account L~E|c/  
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与…有交易to have an account with .4[M 7)  
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作成会计帐||有往来帐项to make out an account with jIck!  
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清算||清理债务to make up an account EbnV"]1  
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清洁帐目||与…停止交易to close ones account with '?1g_C QsS  
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结帐to close an account a xz-H`oq4  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with IQQ>0^Q~  
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清算to settle an account||to liquidate an account||to square an account HjY! ]!4p  
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审查帐目||监查帐目to audit an account H@'u$qr$:  
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检查帐目to examine an account { a_&L  
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转入A的帐户to charge the amount to As account f1q0*
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以计帐方式付款to pay on account Va^(cnwa  
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代理某人||为某人on ones account||on account of one VBz G`&NG  
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为自己计算||独立帐目on ones own account H__'K/nH+  
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由某人收益并负风险on ones account and risk||for ones account and risk Tr, zV  
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由某人负担for ones account||for account of one xXCsJ9]  
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按某人指示||列入某人帐户by order and for account of one 0P;\ :-&p  
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列入5月份帐目for May account ,3Nna:~f  
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编入某中帐项下to pass to the account of||to place to the account of Jt3*(+J>/  
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寄出清算书to send in an account||to send in render an account szp.\CMz  

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支票薄cheque book fYlqaO4[  
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支票陈票人cheque drawer $Km~x  
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持票人cheque holder NG: f>R  
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不记名支票cheque to bearer||bearer cheque VP*B<u  
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记名支票||认人支票cheque to order u/% Z0`
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到期支票antedated cheque #)4p,H  
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未到期支票postdated cheque vd/BO  
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保付支票certified cheque HBA|NV3.  
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未获兑现支票，退票returned cheque -c#vWuLl  
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横线支票crossed cheque F<{k~   
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普通横线general crossing h<7@3Ur  
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特别横线special crossing Fe2t[y:8h  
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空白支票blank cheque 7
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失效支票，过期支票stale cheque z}V g4\x&  
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普通支票open cheque WUb] 8$n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q1(4l?X@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +5GPU 9k  
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支票换现金||兑现to cash a cheque <VhD>4f{]  
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清理票款to clear a cheque 4r#4h4`y|  
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保证兑现to certify a cheque ep{/m-h(!_  
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填写支票数额to fill up a cheque ^OK;s wDW  
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支票上划线to cross a cheque At&kW3(  
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开发支票to make out a cheque BE!l{  
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签发支票，开立支票to draw a cheque||to issue a cheque -]G=Q1 1  
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透支支票to overdraw a cheque Zh_3ydMD1  
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背书支票to endorse a cheque h;R>|2A  
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请付票款||清付票款to pay a cheque||to honour a cheque Bq,MTzxD  
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支票退票to dishonour a cheque OyG2Ks"H  
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拒付支票to refuse a cheque 7cO1(yE#vr  
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拒付支票to stop payment of a cheque PGuPw'2;[  
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提示要求付款to present for payment qHPinxewx  
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见票即付持票人payable to bearer 5?|y%YH;R\  
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支付指定人payable to order zoBp02j  
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已过期||无效out of date||stale {c7@`AV]  
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请给出票人R/D||refer to drawer =E:sEw2j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "B9zQ,[Q  
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文字与数字不一致words and figures differ Q+'fTmT[,  
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支票 ^ '_Fd  
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时间已过account closed xXJzE|)1h!  
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更改处应加盖印章alterations require initials kmt+E'^]  
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时间已过effects not cleared Ifq|MZ\  
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停止付款payment stopped mn(MgJKQ\  
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支票毁损cheque mutilated I,V'J|=j  
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汇款||寄钱to remit||to send money }}wSns  
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寄票供取款||支票支付to send a cheque for payment u%Z4 8wr  
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寄款人a remitter M[e{(iQ:  
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收款人a remittee j>~@vq  
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国外汇票foreign Bill 1+-F3ROP  
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国内汇票inland Bill xCMuq9zt@  
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跟单汇票documentary bill 8)J,jh9q  
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空头汇票accommodation bill m h|HEkM  
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原始汇票original bill 6< UI%X  
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改写||换新票据renewed bill C}]rx{xC  
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即期汇票sight bill||bill on demand q -^Z=,<  
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…days after date||…days after date…日后付款 a#,lf9M  
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…months after date||…months after date…月后付款 bJ6v5YA%  
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见票后…日付款…days after sight||…days sight w W^3/  
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见票后…月付款…months after sight||…months sight f@IL2DL}\  
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同组票据set of bills Gt?ckMB  
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单张汇票sola of exchange||sole of exchange n15lX,FI  
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远期汇票usance bill||bill at usance jQ Of+ZE  
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长期汇票long bill .;9I:YB$  
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短期汇票short bill _p=O*$b.  
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逾期汇票overdue bill D'+kzb@  
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宽限日期days of grace cLe659&  
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电汇telegraphic transfer （T.T） `ynD-_fTN  
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邮汇postal order||postal note （Am.）||post office order||money order CEos`  
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本票promissory note （P/N） K"r'w8P  
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押汇负责书||押汇保证书letter of hypothecation n.$wW =  
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副保||抵押品||付属担保物collateral security +kKfx!  
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担保书trust receipt||letter of indemnity 'WG%O7s.  
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承兑||认付acceptance TY3WP
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单张承兑general acceptance $z~sN  
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有条件承兑qualified acceptance ^ cn)eA  
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附条件认付conditional acceptance D@(Y.&_  
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部分认付partial acceptance   Z`5v6"Na