[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。   g p:0Y  
会计报表statement of account lV\iYX2#  
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往来帐目account current LG[N\%<!H  
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现在往来帐||存款额current accout -1Q24jrO-  
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销货帐account sales ^KhJBM/Z  
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共同计算帐项joint account j_<qnBe Q  
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未决帐项outstanding account ^lp=4C9  
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贷方帐项credit account||creditor account ZiPeP  
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借方帐项debit account||debtor account Lm[,^k  
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应付帐||应付未付帐account payable L3b0e_8>R  
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应收帐||应收未收帐account receivable ==Egy:<:Q  
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新交易||新帐new account kt6)F&;$  
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未决帐||老帐old account LK DfV  
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现金帐cash account e,|gr"$/  
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流水帐running account H=@KlSC^  
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暂记帐||未定帐suspense account W
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过期帐||延滞帐overdue account||pastdue account OMK,L:poC  
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杂项帐户sundry account > -OOU  
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详细帐单||明细表detail account bL xZ5C7t  
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呆帐bad account R `ViRJh  
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会计项目title of account ]mMJ6n  
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会计薄||帐薄account-book jh/,G5RM9  
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营业报告书||损益计算表account of budiness||business report 7 0?iZIK _  
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借贷细帐||交验帐account rendered }sH[_% )  
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明细帐account stated ketp9}u  
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与…银行开立一户头to open an account with %]Z4b;W[Y  
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与…银行建立交易to keep account with 74M9z  
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继续记帐to keep account 'O(=Pz  
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与…有交易to have an account with tfU*U>j  
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作成会计帐||有往来帐项to make out an account with L"&T3i  
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清算||清理债务to make up an account Dylm=ZZa  
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清洁帐目||与…停止交易to close ones account with uHI(-!O  
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结帐to close an account x{:U$[_  
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清理未付款to ask an account||to demand an account _<c"/B  
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结清差额to balance the account with 6nk}k]Ji  
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清算to settle an account||to liquidate an account||to square an account <uuumi-!%G  
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审查帐目||监查帐目to audit an account 9F807G\4Qt  
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检查帐目to examine an account w<H Xe  
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转入A的帐户to charge the amount to As account B!Wp=9)G  
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以计帐方式付款to pay on account J,Ki2'=  
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代理某人||为某人on ones account||on account of one ]S%_&ZMCM  
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为自己计算||独立帐目on ones own account KF'fg R  
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由某人收益并负风险on ones account and risk||for ones account and risk wK2$hsq ue  
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由某人负担for ones account||for account of one 9\Gk)0  
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按某人指示||列入某人帐户by order and for account of one J~K
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列入5月份帐目for May account &n| <NF  
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编入某中帐项下to pass to the account of||to place to the account of fL|9/sojz  
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寄出清算书to send in an account||to send in render an account ,IhQ%)l  
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支票薄cheque book uB+#<F/c  
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支票陈票人cheque drawer P>q
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持票人cheque holder .~I:Hcf /  
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不记名支票cheque to bearer||bearer cheque Gu{1%bb#kL  
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记名支票||认人支票cheque to order *As"U99(  
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到期支票antedated cheque V?t*c [  
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未到期支票postdated cheque _H U>T  
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保付支票certified cheque wy|b Hkr_  
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未获兑现支票，退票returned cheque TyO
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横线支票crossed cheque }x6)}sz7  
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普通横线general crossing tHqa%  
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特别横线special crossing @(6P L^I  
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空白支票blank cheque Fv(FRZ)  
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失效支票，过期支票stale cheque h8k\~/iJ  
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普通支票open cheque %b h:c5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S%?%06$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges '19?  
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支票换现金||兑现to cash a cheque 44k8IYC*o  
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清理票款to clear a cheque A&c
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保证兑现to certify a cheque ;eW)&qzK  
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填写支票数额to fill up a cheque k5}Qx'/l  
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支票上划线to cross a cheque XKOPW /  
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开发支票to make out a cheque A^|~>9  
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签发支票，开立支票to draw a cheque||to issue a cheque J9J/3O Q=  
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透支支票to overdraw a cheque c:B` <   
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背书支票to endorse a cheque \nT V;@F  
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请付票款||清付票款to pay a cheque||to honour a cheque y M-k]_  
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支票退票to dishonour a cheque $:A80(#+  
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拒付支票to refuse a cheque *.T?#H  
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拒付支票to stop payment of a cheque /*M3Ns1@2  
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提示要求付款to present for payment tCwB7c-  
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见票即付持票人payable to bearer z"Cyjmg"  
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支付指定人payable to order 5;HCNwX  
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已过期||无效out of date||stale !?|xeQ}  
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请给出票人R/D||refer to drawer ',rK\&lL6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P^<to(|  
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文字与数字不一致words and figures differ 4x#tUzb;  
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支票 j9vK~_?;  
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时间已过account closed l@-h.tS  
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更改处应加盖印章alterations require initials t%<y^Wa=  
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时间已过effects not cleared Bvh{|tP4  
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停止付款payment stopped brlbJFZ19  
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支票毁损cheque mutilated *-{|m1P  
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汇款||寄钱to remit||to send money (oG.A  
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寄票供取款||支票支付to send a cheque for payment DH.UJ+  
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寄款人a remitter  5sN6&'[  
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收款人a remittee cUdS{K& K  
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国外汇票foreign Bill r\Yh'cRW{  
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国内汇票inland Bill Xtz:^tg  
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跟单汇票documentary bill 5b*kn
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空头汇票accommodation bill n+te5_F  
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原始汇票original bill +}a(jO  
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改写||换新票据renewed bill +A)> zx  
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即期汇票sight bill||bill on demand Fb=uN   
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…days after date||…days after date…日后付款 6=;(~k&x9:  
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…months after date||…months after date…月后付款 nReld :#T  
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见票后…日付款…days after sight||…days sight /#H P;>!n  
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见票后…月付款…months after sight||…months sight k:R\;l5  
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同组票据set of bills QOS
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单张汇票sola of exchange||sole of exchange $["HC-n?.k  
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远期汇票usance bill||bill at usance Hy&Z0W'
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长期汇票long bill `cXLa=B)9  
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短期汇票short bill n-cI~Ax+4  
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逾期汇票overdue bill QhJN/v  
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宽限日期days of grace aO&{.DO2  
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电汇telegraphic transfer （T.T） )__sw  
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邮汇postal order||postal note （Am.）||post office order||money order :p/=KI_  
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本票promissory note （P/N） Za|iU`e\  
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押汇负责书||押汇保证书letter of hypothecation AYfOETz  
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副保||抵押品||付属担保物collateral security h@$SJe(hl  
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担保书trust receipt||letter of indemnity <|_>r`@%l  
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承兑||认付acceptance Tty'ysH  
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单张承兑general acceptance gPk,nB  
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有条件承兑qualified acceptance 7wx=#  
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附条件认付conditional acceptance 3k/E$wOj  
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部分认付partial acceptance   "D.<~!