[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。   v[0DE*p  
会计报表statement of account M'pb8jf  
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往来帐目account current TYs+XJ'Xj  
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现在往来帐||存款额current accout _myg._[  
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销货帐account sales @rnp- +kq  
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共同计算帐项joint account W?*Xy6",JF  
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未决帐项outstanding account t_[M&  
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贷方帐项credit account||creditor account ,!o\),N  
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借方帐项debit account||debtor account 5}.,"Fbr  
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应付帐||应付未付帐account payable VxUvvJ{-v  
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应收帐||应收未收帐account receivable d1srV`  
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新交易||新帐new account B-y0;0  
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未决帐||老帐old account G"T;l"TAt8  
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现金帐cash account [OFTP#}c  
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流水帐running account ^D]7pe  
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暂记帐||未定帐suspense account Q{H!s_6iyv  
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过期帐||延滞帐overdue account||pastdue account dUsJv  
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杂项帐户sundry account E i\J
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详细帐单||明细表detail account DU*g~{8T$  
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呆帐bad account $+!}Vtb  
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会计项目title of account T(sG.%  
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会计薄||帐薄account-book X_0{*!v8  
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营业报告书||损益计算表account of budiness||business report 2kp|zX (  
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借贷细帐||交验帐account rendered (<>Sz(  
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明细帐account stated T,xVQ4J?  
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与…银行开立一户头to open an account with U"%8"G0)  
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与…银行建立交易to keep account with 1^WA  
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继续记帐to keep account HhQPgjZ/  
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与…有交易to have an account with w=P<4bdT  
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作成会计帐||有往来帐项to make out an account with `MpC<sit  
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清算||清理债务to make up an account _>?8eC]4a  
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清洁帐目||与…停止交易to close ones account with 7"CH\*%  
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结帐to close an account iqv\ag  
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清理未付款to ask an account||to demand an account {</$Ob K  
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结清差额to balance the account with rb J)RN^.  
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清算to settle an account||to liquidate an account||to square an account 23n8,} H,  
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审查帐目||监查帐目to audit an account fdH'z:Xao  
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检查帐目to examine an account r`E1<aCr|  
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转入A的帐户to charge the amount to As account y@8399;l  
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以计帐方式付款to pay on account \g[f4xAV  
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代理某人||为某人on ones account||on account of one .S
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为自己计算||独立帐目on ones own account ib=^tK  
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由某人收益并负风险on ones account and risk||for ones account and risk X1z0'gvh  
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由某人负担for ones account||for account of one :<7>-+pa  
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按某人指示||列入某人帐户by order and for account of one 2+Y`pz47W  
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列入5月份帐目for May account 9d (v^T  
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编入某中帐项下to pass to the account of||to place to the account of ^aM/BS\  
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寄出清算书to send in an account||to send in render an account 3A/MFQ#2  
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支票薄cheque book  X_S]8Aa  
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支票陈票人cheque drawer b
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持票人cheque holder 0~5}F^8[L  
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不记名支票cheque to bearer||bearer cheque fBh|:2u  
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记名支票||认人支票cheque to order T1 .@Tbbt  
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到期支票antedated cheque :iiTz$yk  

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未到期支票postdated cheque 8j+;Xlh  
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保付支票certified cheque vv_?ip:t  
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未获兑现支票，退票returned cheque 0tyU%z{RV  
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横线支票crossed cheque skArocs  
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普通横线general crossing N/.9Aj/h~&  
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特别横线special crossing 6-}9m7#Y  
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空白支票blank cheque  .l'QCW9  
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失效支票，过期支票stale cheque y['i cGU6  
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普通支票open cheque rbWFq|(_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }= )"uv  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -z94>}Z=  
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支票换现金||兑现to cash a cheque =cY]cPO  
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清理票款to clear a cheque =n&83MYX  
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保证兑现to certify a cheque qKXn=J/0tA  
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填写支票数额to fill up a cheque \/%mabLK  
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支票上划线to cross a cheque qK pU.rP  
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开发支票to make out a cheque :4dili4|/  
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签发支票，开立支票to draw a cheque||to issue a cheque t<=L&:<N  
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透支支票to overdraw a cheque PC5FfX  
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背书支票to endorse a cheque q]aRJ`9f  
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请付票款||清付票款to pay a cheque||to honour a cheque {rDZKy^f  
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支票退票to dishonour a cheque w>e OERZa  
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拒付支票to refuse a cheque l#Tm `br  
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拒付支票to stop payment of a cheque u'C4d6\wS  
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提示要求付款to present for payment q:'(1y~  
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见票即付持票人payable to bearer Qj~0vx!  
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支付指定人payable to order fAK  
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已过期||无效out of date||stale >2rFURcD  
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请给出票人R/D||refer to drawer `4o;Lz~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |(/"IS]  
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文字与数字不一致words and figures differ Lh+^GQ  
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支票 (GeJBw
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时间已过account closed a RV<y8{9  
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更改处应加盖印章alterations require initials /f #sg7)  
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时间已过effects not cleared .
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停止付款payment stopped KT8F n+  
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支票毁损cheque mutilated F4k`x/ak  
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汇款||寄钱to remit||to send money !rXyw`6N  
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寄票供取款||支票支付to send a cheque for payment D3_,2  
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寄款人a remitter ?(mlt"tPk  
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收款人a remittee <AB]FBo(  
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国外汇票foreign Bill l{;vD=D  
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国内汇票inland Bill fHM< 6i<C  
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跟单汇票documentary bill ,l~i|_   
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空头汇票accommodation bill mio\}SA  
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原始汇票original bill hMDy;oQ  
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改写||换新票据renewed bill 0p8 (Q  
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即期汇票sight bill||bill on demand {8'I+-  
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…days after date||…days after date…日后付款 :H3qa2p  
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…months after date||…months after date…月后付款 r6JdF!\d  
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见票后…日付款…days after sight||…days sight h9$Ov`N(%  
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见票后…月付款…months after sight||…months sight 83e{rcs  
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同组票据set of bills ?u/RQ 1  
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单张汇票sola of exchange||sole of exchange :[A>O(  
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远期汇票usance bill||bill at usance J{`G=  
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长期汇票long bill /p}^Tpu  
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短期汇票short bill \("|X>00  
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逾期汇票overdue bill )!+~q!A  
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宽限日期days of grace gE;r ;#Jt4  
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电汇telegraphic transfer （T.T） =K
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邮汇postal order||postal note （Am.）||post office order||money order vVBu/)   
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本票promissory note （P/N） \k&2nYVHf  
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押汇负责书||押汇保证书letter of hypothecation ;=r_R!
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副保||抵押品||付属担保物collateral security zp.-=)D4e  

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担保书trust receipt||letter of indemnity lFJDdf2:$C  
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承兑||认付acceptance gZ!q  
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单张承兑general acceptance 1/\JJ\  
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有条件承兑qualified acceptance d BRK6hFC  
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附条件认付conditional acceptance Rq@M~;p  
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部分认付partial acceptance   X\Gbs=sf6