[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。   u3[A~V|0=  
会计报表statement of account X:0-FCT;\  
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往来帐目account current j9voeV|7  
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现在往来帐||存款额current accout u{Rgk:bn  
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销货帐account sales xE0'eC5n^  
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共同计算帐项joint account 1kX>sajp~  
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未决帐项outstanding account M%aA1!@/  
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贷方帐项credit account||creditor account K:<0!C!  
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借方帐项debit account||debtor account ws_/F  
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应付帐||应付未付帐account payable LQr +)wI  
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应收帐||应收未收帐account receivable $bho]~  
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新交易||新帐new account B=,j$uH   
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未决帐||老帐old account c_RAtM<n  
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现金帐cash account Q=}U  
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流水帐running account 0DR:qw  
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暂记帐||未定帐suspense account F8 T.}qI  
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过期帐||延滞帐overdue account||pastdue account iAd3w6  
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杂项帐户sundry account V+yyy-/  
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详细帐单||明细表detail account ta)'z@V@g  
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呆帐bad account So^;5tG  
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会计项目title of account 8`?vWJS  
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会计薄||帐薄account-book *H'
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营业报告书||损益计算表account of budiness||business report D)my@W0,  
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借贷细帐||交验帐account rendered 0 **.:K<i  
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明细帐account stated XFx p^  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with kTQvMa-X9D  
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继续记帐to keep account 7B"*< %<  
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与…有交易to have an account with (TjY1,f!H  
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作成会计帐||有往来帐项to make out an account with <RFT W}f!  
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清算||清理债务to make up an account )^^Eh=Kbj  

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清洁帐目||与…停止交易to close ones account with 9BA*e-[  
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结帐to close an account &~SPDiu.t  
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清理未付款to ask an account||to demand an account A3Lfh6O  
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结清差额to balance the account with U fzA/  
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清算to settle an account||to liquidate an account||to square an account IB sQaxt.  
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审查帐目||监查帐目to audit an account 2Y`C\u  
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检查帐目to examine an account uoIvFcb^  
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转入A的帐户to charge the amount to As account vp>,}nx4  
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以计帐方式付款to pay on account :k"VR,riF  
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代理某人||为某人on ones account||on account of one r/32pY  
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为自己计算||独立帐目on ones own account O$2'$44HX  
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由某人收益并负风险on ones account and risk||for ones account and risk bi^
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由某人负担for ones account||for account of one **%/Ke[  
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按某人指示||列入某人帐户by order and for account of one Q|O! cEW/  
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列入5月份帐目for May account CflGj0oy8  
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编入某中帐项下to pass to the account of||to place to the account of 5$(qnOi  
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寄出清算书to send in an account||to send in render an account CPw=?<db  
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支票薄cheque book nO'lN<L  
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支票陈票人cheque drawer dK5|tWJX  
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持票人cheque holder epcBr_}  
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不记名支票cheque to bearer||bearer cheque .d^XM  
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记名支票||认人支票cheque to order IfK%i/J  
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到期支票antedated cheque IQ${2Dpg[  
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未到期支票postdated cheque 5#DtaVz  
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保付支票certified cheque ^7qqO%  
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未获兑现支票，退票returned cheque 1Qc>A8SU  
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横线支票crossed cheque N8]DW_bsB  
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普通横线general crossing l,I[r$TCf  
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特别横线special crossing sQ4~oZZ  
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空白支票blank cheque h#Z5vH  
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失效支票，过期支票stale cheque ,%bG]5  
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普通支票open cheque a*qf\&Vb|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [K*>W[n  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |uT&M`7\{  
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支票换现金||兑现to cash a cheque @CxXkR  
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清理票款to clear a cheque -C>q,mDJZ  
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保证兑现to certify a cheque N?RJuDW  
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填写支票数额to fill up a cheque 6F@2:]W  
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支票上划线to cross a cheque 3 zF"GT  
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开发支票to make out a cheque No '^]r  
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签发支票，开立支票to draw a cheque||to issue a cheque #nzVgV]  
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透支支票to overdraw a cheque $PNS`@B  
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背书支票to endorse a cheque OE"r=is  
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请付票款||清付票款to pay a cheque||to honour a cheque knPo"GQW  
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支票退票to dishonour a cheque f"w
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拒付支票to refuse a cheque fFBD5q(n  
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拒付支票to stop payment of a cheque 0D\b;ju<  
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提示要求付款to present for payment d- wbZ)BR  
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见票即付持票人payable to bearer ~I+}u]J  
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支付指定人payable to order XHN`f#(w  
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已过期||无效out of date||stale :=0XT`iY  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,w+}Evp])  
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文字与数字不一致words and figures differ zeXMi
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支票 OZw<YR  
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时间已过account closed 6Wos6_  
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更改处应加盖印章alterations require initials CQq'x+{F  
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时间已过effects not cleared 4E Hb  
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停止付款payment stopped A0NNB%4|/  
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支票毁损cheque mutilated YzcuS/
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汇款||寄钱to remit||to send money E0nR Vg  
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寄票供取款||支票支付to send a cheque for payment bb6 ~H  
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寄款人a remitter mGQgy[gX  
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收款人a remittee CS 7"mE`{  
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国外汇票foreign Bill s$I l
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国内汇票inland Bill 0Fw0#eE  
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跟单汇票documentary bill c<V.\y0x  
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空头汇票accommodation bill $'f<4  
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原始汇票original bill 1#
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改写||换新票据renewed bill PXGS5,  
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即期汇票sight bill||bill on demand fGiN`j}j  
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…days after date||…days after date…日后付款 /&=E=S6
 
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…months after date||…months after date…月后付款 j380=?7  
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见票后…日付款…days after sight||…days sight T0 WB  
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见票后…月付款…months after sight||…months sight 8uoFV=bj\  
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同组票据set of bills kZ+nL)YQ#  
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单张汇票sola of exchange||sole of exchange ;C%40;Q  
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远期汇票usance bill||bill at usance $]4^ENkI  
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长期汇票long bill h&J6  
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短期汇票short bill Vb06z3"r  
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逾期汇票overdue bill Y((s<]7  
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宽限日期days of grace L,.Ae i9  
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电汇telegraphic transfer （T.T） nnIBN4  
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邮汇postal order||postal note （Am.）||post office order||money order sM
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本票promissory note （P/N） ?"PUw3V3lB  
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押汇负责书||押汇保证书letter of hypothecation K+xiov-r?  
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副保||抵押品||付属担保物collateral security VYkOJAEBg  
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担保书trust receipt||letter of indemnity _)Q)tOW  
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承兑||认付acceptance mJRvC%  
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单张承兑general acceptance *W,"UL6U8y  
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有条件承兑qualified acceptance K>6#MI  
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附条件认付conditional acceptance IBb3A  
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部分认付partial acceptance    y$7Fq'