[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。   7/w)^&8  
会计报表statement of account vX;WxA<  
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往来帐目account current ] hGU.C"(  
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现在往来帐||存款额current accout Ly0^ L-~|  

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销货帐account sales Pk!RgoWF  
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共同计算帐项joint account oOlqlv  
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未决帐项outstanding account HjAhz  
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贷方帐项credit account||creditor account byoP1F%  
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借方帐项debit account||debtor account 7yM=$"'d  
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应付帐||应付未付帐account payable ^S:S[0\,  
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应收帐||应收未收帐account receivable @6\Id7`Ea  
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新交易||新帐new account C+o1.#]JM  
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未决帐||老帐old account c\A 4-08  
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现金帐cash account QS7<7+  
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流水帐running account %8Eu{3  
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暂记帐||未定帐suspense account WH|TdU$V  
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过期帐||延滞帐overdue account||pastdue account uuHg=8(  
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杂项帐户sundry account lw+54lZX|  
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详细帐单||明细表detail account
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呆帐bad account S\76`Ot  
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会计项目title of account <C1w?d$9I  
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会计薄||帐薄account-book %-?k [DL6  
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营业报告书||损益计算表account of budiness||business report 2CMWJi  
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借贷细帐||交验帐account rendered g3|k-  
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明细帐account stated @[LM8 @:  
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与…银行开立一户头to open an account with ]qb>O:T  
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与…银行建立交易to keep account with  o,rK8x  
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继续记帐to keep account G#L6;  
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与…有交易to have an account with :FUxe kz  
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作成会计帐||有往来帐项to make out an account with vYybQ&E/  
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清算||清理债务to make up an account v4]#Nc$~T  
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清洁帐目||与…停止交易to close ones account with !q~f;&rg  
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结帐to close an account ef@F!s_fI  
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清理未付款to ask an account||to demand an account d(j g "@  
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结清差额to balance the account with 4Wu(Tps  
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清算to settle an account||to liquidate an account||to square an account y:  ]  
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审查帐目||监查帐目to audit an account V`0Y p  
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检查帐目to examine an account T2A74>Nw  
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转入A的帐户to charge the amount to As account ~<}?pDA}~  
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以计帐方式付款to pay on account lmIphOUoIw  
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代理某人||为某人on ones account||on account of one 7CCSG{k  
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为自己计算||独立帐目on ones own account z
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由某人收益并负风险on ones account and risk||for ones account and risk PWV+M@  
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由某人负担for ones account||for account of one KhPDXY]!  
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按某人指示||列入某人帐户by order and for account of one qvs[Gkaa@  
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列入5月份帐目for May account 618bbftx{  
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编入某中帐项下to pass to the account of||to place to the account of yg %T{hyzH  
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寄出清算书to send in an account||to send in render an account _z3^.QP  
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支票薄cheque book )IuwI#pm  
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支票陈票人cheque drawer ,`(Qs7)Xx  
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持票人cheque holder D|8h^*Ya  
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不记名支票cheque to bearer||bearer cheque z"!=A}i  
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记名支票||认人支票cheque to order lW@i,1  
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到期支票antedated cheque `"|u NVn  
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未到期支票postdated cheque 28o!>*  
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保付支票certified cheque 4Bq
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未获兑现支票，退票returned cheque 0Yc
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横线支票crossed cheque yl~h `b4  
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普通横线general crossing CFx$r_!~  
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特别横线special crossing `@i!'h  
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空白支票blank cheque l050n9#9p  
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失效支票，过期支票stale cheque R>. %0%iq  
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普通支票open cheque [O(8
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?)B\0` %*'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges eo&nAr  
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支票换现金||兑现to cash a cheque B @8 ]!  
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清理票款to clear a cheque .0>2j(  
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保证兑现to certify a cheque 5L4{8X0X8  
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填写支票数额to fill up a cheque &{c.JDO  
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支票上划线to cross a cheque TZk.?@s5  
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开发支票to make out a cheque 'dstAlt?  
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签发支票，开立支票to draw a cheque||to issue a cheque r{T}pc>^  
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透支支票to overdraw a cheque z_^Vgb]  
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背书支票to endorse a cheque U2 u\Q1  
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请付票款||清付票款to pay a cheque||to honour a cheque '*~_!lE5  
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支票退票to dishonour a cheque ' R!pc  
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拒付支票to refuse a cheque J.r^"K\  
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拒付支票to stop payment of a cheque ?~vVSY  
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提示要求付款to present for payment S4m??B  
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见票即付持票人payable to bearer G^`IfF-j  
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支付指定人payable to order TzC'xWO  
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已过期||无效out of date||stale }9k/Y/.  
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请给出票人R/D||refer to drawer \>T+\?M  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds yJCqP=  
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文字与数字不一致words and figures differ *Kp k1  
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支票 gRnn}LL^  
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时间已过account closed Z*+0gJ<Y  
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更改处应加盖印章alterations require initials 4pvT?s>68  
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时间已过effects not cleared {|KFgQ'\  
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停止付款payment stopped 6x'F0{U  
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支票毁损cheque mutilated mH1T|UI  
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汇款||寄钱to remit||to send money ;PS V3Zh  
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寄票供取款||支票支付to send a cheque for payment yQT cO^E  
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寄款人a remitter 8t1XZ  
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收款人a remittee i;flK*HOZ9  
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国外汇票foreign Bill kB)u@`</mV  
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国内汇票inland Bill z#[PTqD-_  
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跟单汇票documentary bill 0P5s'2w  
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空头汇票accommodation bill 9\zasa  
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原始汇票original bill 6e;POW  
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改写||换新票据renewed bill q4EOI  
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即期汇票sight bill||bill on demand b9xvLR8  
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…days after date||…days after date…日后付款 yPd6{% w  
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…months after date||…months after date…月后付款 }`$s"Iv@  
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见票后…日付款…days after sight||…days sight #z1/VZ  
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见票后…月付款…months after sight||…months sight l
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同组票据set of bills i5,yrPF  
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单张汇票sola of exchange||sole of exchange 9s N#l  
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远期汇票usance bill||bill at usance D$AvD7_  
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长期汇票long bill 0v,fY2$c  
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短期汇票short bill 6M ;lD5(>  
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逾期汇票overdue bill |)C #  
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宽限日期days of grace 1%C EUE  
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电汇telegraphic transfer （T.T） ))dw[Xa  
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邮汇postal order||postal note （Am.）||post office order||money order psse^rFg  
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本票promissory note （P/N） *kpP)\P  
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押汇负责书||押汇保证书letter of hypothecation ($!uBF-b  
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副保||抵押品||付属担保物collateral security "iGQ1#6|d  
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担保书trust receipt||letter of indemnity J[0

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承兑||认付acceptance MGq\\hLD\-  
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单张承兑general acceptance *>"NUHq  
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有条件承兑qualified acceptance d"IZt;s/,  
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附条件认付conditional acceptance by0K:*C  
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部分认付partial acceptance   ',xUU{5?