[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。   1r@v \#P  
会计报表statement of account aPWFb.JO4  
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往来帐目account current BWd?a6nU}  
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现在往来帐||存款额current accout |ek*wo  
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销货帐account sales e7<~[>g)  
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共同计算帐项joint account -O2QzzE&  
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未决帐项outstanding account X!r!lW  
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贷方帐项credit account||creditor account 1`b?nX  
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借方帐项debit account||debtor account 5FzG_ w  
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应付帐||应付未付帐account payable 1w?X~VZAX  
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应收帐||应收未收帐account receivable }Dk_
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新交易||新帐new account cpf8f i  
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未决帐||老帐old account \\)3:1X  
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现金帐cash account $yRbo'-  
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流水帐running account q18dSu  
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暂记帐||未定帐suspense account !i{@B  
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过期帐||延滞帐overdue account||pastdue account  I5PaY.i  
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杂项帐户sundry account !j [U  
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详细帐单||明细表detail account BB=%tz`B  
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呆帐bad account 0p:n'P  
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会计项目title of account v:<u0B-)$  

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会计薄||帐薄account-book 4e1Zyi !  
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营业报告书||损益计算表account of budiness||business report A .*}<  
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借贷细帐||交验帐account rendered WRL &tz  
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明细帐account stated tJ[Hcx*N  
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与…银行开立一户头to open an account with Q_qc_IcM y  
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与…银行建立交易to keep account with zr2%|YF  
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继续记帐to keep account jW"C: {Ol;  
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与…有交易to have an account with mS0*%[S {  
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作成会计帐||有往来帐项to make out an account with Ri"3o  
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清算||清理债务to make up an account VLkK6W.u  
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清洁帐目||与…停止交易to close ones account with v.c2(w/P  
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结帐to close an account b-;+&Rb  
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清理未付款to ask an account||to demand an account -{-w5_B$  
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结清差额to balance the account with <._MNHC  
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清算to settle an account||to liquidate an account||to square an account LTm2B_+  
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审查帐目||监查帐目to audit an account x$cs_
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检查帐目to examine an account H"N o{|^<  

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转入A的帐户to charge the amount to As account {]n5h#c 5*  

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以计帐方式付款to pay on account I;S[Ft8
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代理某人||为某人on ones account||on account of one AhZ8B'
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为自己计算||独立帐目on ones own account Ysz{~E'  
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由某人收益并负风险on ones account and risk||for ones account and risk Bmm#5X@*  
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由某人负担for ones account||for account of one ]j(2FM)#  
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按某人指示||列入某人帐户by order and for account of one ,[71,zs  
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列入5月份帐目for May account oe}nrkmb  
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编入某中帐项下to pass to the account of||to place to the account of E)DdiB'R h  
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寄出清算书to send in an account||to send in render an account "4 5O!AjP  
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支票薄cheque book D^W6Cq5\  
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支票陈票人cheque drawer @C{ IgV  
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持票人cheque holder J)vP<.3:  
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不记名支票cheque to bearer||bearer cheque L!x7]g,^  
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记名支票||认人支票cheque to order ^o}!=aMr  
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到期支票antedated cheque P
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未到期支票postdated cheque j38>,9u,  
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保付支票certified cheque jE|Ju:}&  
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未获兑现支票，退票returned cheque Ve#VGlI  
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横线支票crossed cheque ":E fR`A#  
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普通横线general crossing pt.0%3  
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特别横线special crossing 2V%si6  
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空白支票blank cheque q'~?azg:  
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失效支票，过期支票stale cheque :%c L(',Q  

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普通支票open cheque W<C \g~\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]Tk3@jw+b  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ][3H6T!ckL  
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支票换现金||兑现to cash a cheque SRs1t6&y=  
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清理票款to clear a cheque  U, _nEx  
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保证兑现to certify a cheque oe,I v nt  
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填写支票数额to fill up a cheque P(pw$ q$S  
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支票上划线to cross a cheque .y'iF>QQ\  
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开发支票to make out a cheque  pleLdGq  
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签发支票，开立支票to draw a cheque||to issue a cheque v5STe`  
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透支支票to overdraw a cheque wG;#L7%  
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背书支票to endorse a cheque (B|4wR\  
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请付票款||清付票款to pay a cheque||to honour a cheque sb"z=4  
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支票退票to dishonour a cheque *J[3f]PBmR  
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拒付支票to refuse a cheque Py2AnpYa  
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拒付支票to stop payment of a cheque Z*&y8;vUQ  
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提示要求付款to present for payment GIXxOea1  
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见票即付持票人payable to bearer j8Nl'"  
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支付指定人payable to order 9 0PF)U  
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已过期||无效out of date||stale }dnO
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请给出票人R/D||refer to drawer @t
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'Xj9sAB  
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文字与数字不一致words and figures differ \#1*r'V8  
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支票 F_28q15~:  
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时间已过account closed Fk&W*<}/;  
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更改处应加盖印章alterations require initials oW0A8_|9  
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时间已过effects not cleared Z0o+&3a6  
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停止付款payment stopped \*>r[6]*&5  
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支票毁损cheque mutilated !_zp'V]?  
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汇款||寄钱to remit||to send money VL^.7U  
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寄票供取款||支票支付to send a cheque for payment )Dg;W6  
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寄款人a remitter />wM#)o2  
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收款人a remittee KKrLF?rc  
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国外汇票foreign Bill R`IFKmA EJ  
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国内汇票inland Bill c"nowbf  
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跟单汇票documentary bill 2sezZeMV  
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空头汇票accommodation bill O\3 Lx  
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原始汇票original bill -<g&U*/E  
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改写||换新票据renewed bill ce3
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即期汇票sight bill||bill on demand mJ_5Vt=  
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…days after date||…days after date…日后付款 Fjs:rZ#{  
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…months after date||…months after date…月后付款 p#\J
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见票后…日付款…days after sight||…days sight Gu#Vc.e  
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见票后…月付款…months after sight||…months sight -ho%9LW%|  
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同组票据set of bills 8gHOs#\  
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单张汇票sola of exchange||sole of exchange y6hb-: #1  
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远期汇票usance bill||bill at usance -MK9IO]i  
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长期汇票long bill A6?!BB=]  
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短期汇票short bill nOCCOTf  
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逾期汇票overdue bill ^[6S]Ft(  
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宽限日期days of grace )Jaq5OMA/  
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电汇telegraphic transfer （T.T） @}<b42  
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邮汇postal order||postal note （Am.）||post office order||money order aGml!N5'  
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本票promissory note （P/N） >]}c,4D(  
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押汇负责书||押汇保证书letter of hypothecation .Cz9?]jyI  
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副保||抵押品||付属担保物collateral security n)uck5  
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担保书trust receipt||letter of indemnity }pJLK\  
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承兑||认付acceptance mv{bX| .  
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单张承兑general acceptance D$U`u[qjtS  
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有条件承兑qualified acceptance ]S 3l' "  
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附条件认付conditional acceptance dqgH"g  
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部分认付partial acceptance   (3?W)i