[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。   79}voDFd  
会计报表statement of account k)l*L1Y4:  
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往来帐目account current u~ %xU~v  
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现在往来帐||存款额current accout wD9Gl.uQ  
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销货帐account sales _ 4!SO5T  
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共同计算帐项joint account :i{$p00 G  
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未决帐项outstanding account M mihWD02  
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贷方帐项credit account||creditor account 7*{
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借方帐项debit account||debtor account <4DSk9/  
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应付帐||应付未付帐account payable m\h. sg&  
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应收帐||应收未收帐account receivable aWtyY[=  
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新交易||新帐new account k3:8T#N>!O  
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未决帐||老帐old account %cPz>PTW@  
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现金帐cash account =K#12TRf  
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流水帐running account k1EAmA l  
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暂记帐||未定帐suspense account kX\\t.nH  
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过期帐||延滞帐overdue account||pastdue account ;OE=;\  
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杂项帐户sundry account 0Q2P"1>KT/  
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详细帐单||明细表detail account b IS3  
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呆帐bad account qac4GZ  
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会计项目title of account k"J[mT$b  
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会计薄||帐薄account-book T8ga) BA  
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营业报告书||损益计算表account of budiness||business report JWu^7}@~=  
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借贷细帐||交验帐account rendered pH?tr  
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明细帐account stated JN9 W:X.  
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与…银行开立一户头to open an account with 8P wobln  
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与…银行建立交易to keep account with ZDmBuf q  
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继续记帐to keep account n4albG4  
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与…有交易to have an account with Cf-R?gn]  
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作成会计帐||有往来帐项to make out an account with 1-@[th  
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清算||清理债务to make up an account Q:.q*I!D<4  
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清洁帐目||与…停止交易to close ones account with L-7?:  
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结帐to close an account !,rp|  
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清理未付款to ask an account||to demand an account /8Sg<  
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结清差额to balance the account with Ae&470  
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清算to settle an account||to liquidate an account||to square an account WJefg  
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审查帐目||监查帐目to audit an account [O) Q\|k  
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检查帐目to examine an account *v+xKy#M  
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转入A的帐户to charge the amount to As account Ns?8N":  
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以计帐方式付款to pay on account X,m6#vLK2  
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代理某人||为某人on ones account||on account of one W4 v/,g>  
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为自己计算||独立帐目on ones own account u4 # #*m  
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由某人收益并负风险on ones account and risk||for ones account and risk 8ZmU
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由某人负担for ones account||for account of one }/dGC;p"  
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按某人指示||列入某人帐户by order and for account of one ;5i~McH# t  
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列入5月份帐目for May account wH?r 522`c  
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编入某中帐项下to pass to the account of||to place to the account of ~353x%e'  
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寄出清算书to send in an account||to send in render an account Sbf+;:D  
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支票薄cheque book P4h^_*d  
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支票陈票人cheque drawer Bu%TTbnz_G  
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持票人cheque holder [xm{4Ba2X  
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不记名支票cheque to bearer||bearer cheque <@+>A$~0  
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记名支票||认人支票cheque to order Kuj*U'ed7t  
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到期支票antedated cheque 'N7AVj  
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未到期支票postdated cheque v/1&V+"^kd  
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保付支票certified cheque `S&$y4|Vs  
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未获兑现支票，退票returned cheque vWGjc2_  
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横线支票crossed cheque *irYSTA$  
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普通横线general crossing ?6m6 4{M  
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特别横线special crossing  ]V`L\  
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空白支票blank cheque %GY U$aA  
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失效支票，过期支票stale cheque $;1TP|  
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普通支票open cheque <z=d5g{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 LXGlG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HZ+l){u  
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支票换现金||兑现to cash a cheque "E6*.EtTN#  
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清理票款to clear a cheque l?UFe$9(  
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保证兑现to certify a cheque v{T%`WuPRf  
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填写支票数额to fill up a cheque ~kJ}Z<e  
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支票上划线to cross a cheque T|L_+(M{  
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开发支票to make out a cheque 3rUuRsXn  
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签发支票，开立支票to draw a cheque||to issue a cheque ,*r}23  
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透支支票to overdraw a cheque U=G}@Y  
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背书支票to endorse a cheque 9bx
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请付票款||清付票款to pay a cheque||to honour a cheque z K+C&X  
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支票退票to dishonour a cheque JR_s-&GaM  
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拒付支票to refuse a cheque g:yUZ;U
 
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拒付支票to stop payment of a cheque dZ"B6L!^(  
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提示要求付款to present for payment
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见票即付持票人payable to bearer KBO{g:"  
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支付指定人payable to order [D v6z t>  
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已过期||无效out of date||stale ^-Knx!z  
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请给出票人R/D||refer to drawer `n{yls7.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2o\GU  
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文字与数字不一致words and figures differ YdT-E  
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支票 Q~L"Mr8>V  
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时间已过account closed L+b"d3!G&%  
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更改处应加盖印章alterations require initials !FhiTh:GCh  
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时间已过effects not cleared T&5dF9a  
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停止付款payment stopped 9m:qQ1[\  
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支票毁损cheque mutilated lk5}bnd5  
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汇款||寄钱to remit||to send money 'yWv @)  
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寄票供取款||支票支付to send a cheque for payment t-vH\m  
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寄款人a remitter Tn# >"Ag  
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收款人a remittee ?\7" A  
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国外汇票foreign Bill uQ;b'6Jcp  

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国内汇票inland Bill wHQyMq^  
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跟单汇票documentary bill j
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空头汇票accommodation bill )ow|n^D($M  

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原始汇票original bill (~r"N?`  
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改写||换新票据renewed bill g`jO  
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即期汇票sight bill||bill on demand =<.8  
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…days after date||…days after date…日后付款 ;a/Gs^W  
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…months after date||…months after date…月后付款 o;XzJ#P  
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见票后…日付款…days after sight||…days sight Y~T;{&wi  
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见票后…月付款…months after sight||…months sight !"2nL%PW~  
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同组票据set of bills I3QK~ V*j)  
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单张汇票sola of exchange||sole of exchange )+c4n]  
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远期汇票usance bill||bill at usance gaaW:**y  
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长期汇票long bill #pbPaRJL(  
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短期汇票short bill " d3pkY  
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逾期汇票overdue bill l@Vl^f~P  
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宽限日期days of grace LuQ4TT  
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电汇telegraphic transfer （T.T） 0S <;T+WA  
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邮汇postal order||postal note （Am.）||post office order||money order 5K13   
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本票promissory note （P/N） AK\X{>$a!  
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押汇负责书||押汇保证书letter of hypothecation Kl<qp7o0  
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副保||抵押品||付属担保物collateral security }R:eKj  
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担保书trust receipt||letter of indemnity BX&bhWYGFX  
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承兑||认付acceptance Um9Gjd  
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单张承兑general acceptance 'L)
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有条件承兑qualified acceptance Q{6Bhx *>  
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附条件认付conditional acceptance d)F~)}TFM  
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部分认付partial acceptance   ;$Q`JN=