[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。   ]+3M\ ib  
会计报表statement of account qe&B$3D|  
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往来帐目account current m"'LT0nur  
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现在往来帐||存款额current accout 8Q$WwiS  
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销货帐account sales #k|f>D4  
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共同计算帐项joint account f$kbb6juL  
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未决帐项outstanding account +~aIT=i3  
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贷方帐项credit account||creditor account wv. "  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable [~ 2m*Q  
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应收帐||应收未收帐account receivable 7<MEMNYX  
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新交易||新帐new account O!f37n-TB  
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未决帐||老帐old account `vAcCahM  
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现金帐cash account l~o!(rpX  
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流水帐running account a`%`9GD  
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暂记帐||未定帐suspense account DMG'8\5C  
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过期帐||延滞帐overdue account||pastdue account l+P!I{n  
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杂项帐户sundry account ZM-P  
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详细帐单||明细表detail account a<\n$E#q  
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呆帐bad account P8By~f32_  
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会计项目title of account g_c@Kyf  
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会计薄||帐薄account-book iTAj${ >  
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营业报告书||损益计算表account of budiness||business report 1 ]=X  
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借贷细帐||交验帐account rendered E-C]<{`O  
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明细帐account stated _`;KmD&5  
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与…银行开立一户头to open an account with W[Q<# Ju  
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与…银行建立交易to keep account with LJ@(jO{z  
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继续记帐to keep account kEC^_sO"  
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与…有交易to have an account with %8u9:Cl):  
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作成会计帐||有往来帐项to make out an account with 0;><
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清算||清理债务to make up an account k;cX,*DIn  
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清洁帐目||与…停止交易to close ones account with cSYCMQ1ro  
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结帐to close an account KPz0;2}  
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清理未付款to ask an account||to demand an account [6RODp3')  
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结清差额to balance the account with z{ eZsh b  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account '6NrL;  
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检查帐目to examine an account iNkN'("  
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转入A的帐户to charge the amount to As account ]}'bRq*]  
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以计帐方式付款to pay on account LyvR].p=5*  
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代理某人||为某人on ones account||on account of one \Cq4r4'  
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为自己计算||独立帐目on ones own account :](#W@ r  
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由某人收益并负风险on ones account and risk||for ones account and risk ]Zh$9YK  
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由某人负担for ones account||for account of one 4KxuSI^q  
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按某人指示||列入某人帐户by order and for account of one -J6`  
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列入5月份帐目for May account sbVEA  
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编入某中帐项下to pass to the account of||to place to the account of hunlKIg  
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寄出清算书to send in an account||to send in render an account g2?W@/pa  
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支票薄cheque book /oEDA^qx  
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支票陈票人cheque drawer n?6^j8i  
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持票人cheque holder 7~1Fy{tc  
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不记名支票cheque to bearer||bearer cheque yRQ1Szbjli  
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记名支票||认人支票cheque to order rVOF  
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到期支票antedated cheque e 5(|9*t  
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未到期支票postdated cheque qD"~5vtLqQ  
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保付支票certified cheque peS4<MqWu  
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未获兑现支票，退票returned cheque {9P(U\]e]k  
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横线支票crossed cheque 4Rp[>}L  
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普通横线general crossing J7EWaXGbz  
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特别横线special crossing P?8$VAkj  
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空白支票blank cheque 8 f~M
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失效支票，过期支票stale cheque HmsXV_B8[Y  
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普通支票open cheque ^MhMYA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tB}W )Eb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "KC3+
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支票换现金||兑现to cash a cheque _39VL  
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清理票款to clear a cheque 5!6iAS+I  
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保证兑现to certify a cheque NfCo)C-t  
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填写支票数额to fill up a cheque ^(qR({cX  
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支票上划线to cross a cheque #g Rns  
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开发支票to make out a cheque 3/s u1M[  
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签发支票，开立支票to draw a cheque||to issue a cheque p,)pz_M  
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透支支票to overdraw a cheque }OgZZ8-_M  
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背书支票to endorse a cheque O;#0Yg  
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请付票款||清付票款to pay a cheque||to honour a cheque [lj^lN8  
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支票退票to dishonour a cheque dM5N1$1,  
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拒付支票to refuse a cheque 3.04Toq!  
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拒付支票to stop payment of a cheque OFw93UJ Y  
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提示要求付款to present for payment
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见票即付持票人payable to bearer r1xhplHH@  
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支付指定人payable to order '$be+Z32  
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已过期||无效out of date||stale _O>8jH!#  
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请给出票人R/D||refer to drawer l0{R`G,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X\LiV{c  
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文字与数字不一致words and figures differ BjCg!6`XF  
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支票 G8!* &vR/  
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时间已过account closed =G%L:m*  
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更改处应加盖印章alterations require initials vTUhIFa{  
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时间已过effects not cleared D
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停止付款payment stopped ua>YI  
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支票毁损cheque mutilated P+t `Rw  
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汇款||寄钱to remit||to send money Dk`(Wgk2  
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寄票供取款||支票支付to send a cheque for payment @L
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寄款人a remitter bL]NSD  
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收款人a remittee p?XVO#  
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国外汇票foreign Bill A$Ok^  
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国内汇票inland Bill YecV+K'p:  
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跟单汇票documentary bill ::R5F4  
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空头汇票accommodation bill !$L~/<&0g  
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原始汇票original bill d  !=AS  
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改写||换新票据renewed bill K|
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即期汇票sight bill||bill on demand 7w51UmO  
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…days after date||…days after date…日后付款 5-?*Boi>i  
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…months after date||…months after date…月后付款 6%L#FSI  
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见票后…日付款…days after sight||…days sight MmQ"z_v  
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见票后…月付款…months after sight||…months sight /?Hq  
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同组票据set of bills Nbb2wr9A  
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单张汇票sola of exchange||sole of exchange pc2;2^U_  
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远期汇票usance bill||bill at usance H/}W_ h^^  
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长期汇票long bill k&lfxb9pd  
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短期汇票short bill rT(b t~Z  
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逾期汇票overdue bill &}r-C97  
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宽限日期days of grace *$Y_ % }  
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电汇telegraphic transfer （T.T） ?=G{2E.  
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邮汇postal order||postal note （Am.）||post office order||money order Rxlz`&  
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本票promissory note （P/N） =q}Z2 OoYh  
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押汇负责书||押汇保证书letter of hypothecation Va[t'%~&zR  
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副保||抵押品||付属担保物collateral security ~r_2V$sC2  
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担保书trust receipt||letter of indemnity 5Q\ hd*+g  
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承兑||认付acceptance =b, m31  
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单张承兑general acceptance Ehxu`>@N  
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有条件承兑qualified acceptance bFSs{\zE  
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附条件认付conditional acceptance 7'#_uAQR  
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部分认付partial acceptance    !#zO%