[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。   1MP~dRZ$  
会计报表statement of account g:'xae/]S  
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往来帐目account current J{p1|+h%  
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现在往来帐||存款额current accout E"\<s3  
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销货帐account sales lk^Ol&6  
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共同计算帐项joint account fnjPSts0  
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未决帐项outstanding account ?mwt~_s9  
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贷方帐项credit account||creditor account )0.kv2o.  
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借方帐项debit account||debtor account 4 x=v?g&  
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应付帐||应付未付帐account payable fy>{QC\  
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应收帐||应收未收帐account receivable e
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新交易||新帐new account s[RAHU  
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未决帐||老帐old account <,3
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现金帐cash account a=|K%ii+Y  
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流水帐running account DzAg"6=C
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暂记帐||未定帐suspense account 8 `v-<J  
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过期帐||延滞帐overdue account||pastdue account HDz5&7* .  
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杂项帐户sundry account nQF(vTDN  
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详细帐单||明细表detail account =eq[:K<6  
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呆帐bad account s-NX 
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会计项目title of account (=FRmdeYl1  
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会计薄||帐薄account-book h7
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营业报告书||损益计算表account of budiness||business report !K#qeY}  
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借贷细帐||交验帐account rendered $o!zUH~'v  
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明细帐account stated qfX6TV5J}!  
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与…银行开立一户头to open an account with 0RzEY!9g+  
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与…银行建立交易to keep account with 9FF0%*tGo  
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继续记帐to keep account ;cNv\t  
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与…有交易to have an account with &*o=I|pQ  
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作成会计帐||有往来帐项to make out an account with @?ebuj5{e  
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清算||清理债务to make up an account @b\$yB@z  
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清洁帐目||与…停止交易to close ones account with W
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结帐to close an account %64)(z  
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清理未付款to ask an account||to demand an account J[&@PUy  
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结清差额to balance the account with W<{h,j8  
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清算to settle an account||to liquidate an account||to square an account xh-o}8*n"  
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审查帐目||监查帐目to audit an account >fG3K`  
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检查帐目to examine an account c2SO3g\"i  
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转入A的帐户to charge the amount to As account d7^}tM  
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以计帐方式付款to pay on account ,u=`uD  
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代理某人||为某人on ones account||on account of one 7O2/z:$f  
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为自己计算||独立帐目on ones own account .8g) av+  
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由某人收益并负风险on ones account and risk||for ones account and risk KM0ru  
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由某人负担for ones account||for account of one yf)%%&  
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按某人指示||列入某人帐户by order and for account of one M7\szv\Zc=  
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列入5月份帐目for May account fb7;|LF  
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编入某中帐项下to pass to the account of||to place to the account of NX.6px17  
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寄出清算书to send in an account||to send in render an account +480 l}  
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支票薄cheque book uc{Ihw  
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支票陈票人cheque drawer MKCsv+   
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持票人cheque holder 539>WyG5  
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不记名支票cheque to bearer||bearer cheque +E+p"7  
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记名支票||认人支票cheque to order AN m d!  
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到期支票antedated cheque Q*cf
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未到期支票postdated cheque
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保付支票certified cheque *a^(vo   
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未获兑现支票，退票returned cheque W i.&e  
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横线支票crossed cheque Z\rwO>3  
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普通横线general crossing VQ@  
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特别横线special crossing {YC@T(  
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空白支票blank cheque ^7*1 1%Q  
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失效支票，过期支票stale cheque y^*~B (T{  
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普通支票open cheque N"R]Yp;j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Om@;J%u/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sP~<*U.7  
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支票换现金||兑现to cash a cheque 33q}CzK  
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清理票款to clear a cheque x,-75  
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保证兑现to certify a cheque BU_nh+dF  
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填写支票数额to fill up a cheque m(!FHPvN  
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支票上划线to cross a cheque "8MF_Gu):  
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开发支票to make out a cheque q} >%8;nm  
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签发支票，开立支票to draw a cheque||to issue a cheque }Y\%RA  
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透支支票to overdraw a cheque Q2gq }c~  
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背书支票to endorse a cheque i/4>2y9/F4  
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请付票款||清付票款to pay a cheque||to honour a cheque !|(NgzDP/  
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支票退票to dishonour a cheque ]a`$LW}  
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拒付支票to refuse a cheque 1qA;/-Zr<o  
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拒付支票to stop payment of a cheque upmx $H>  
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提示要求付款to present for payment N!}f}oF  
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见票即付持票人payable to bearer J&_n9$  
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支付指定人payable to order PKz':_|  
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已过期||无效out of date||stale !ohN!P7&  

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请给出票人R/D||refer to drawer HoAy_7-5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BgT*icd8d  
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文字与数字不一致words and figures differ er\|i. Y  
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支票 <_+X 88  
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时间已过account closed ;Rf'P}"]  
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更改处应加盖印章alterations require initials I/N *gy?*  
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时间已过effects not cleared %iB,IEw  
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停止付款payment stopped h+ ,@G,|D  
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支票毁损cheque mutilated 2AdDIVYC  
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汇款||寄钱to remit||to send money GvAb`c=  
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寄票供取款||支票支付to send a cheque for payment /wv0i3_e  
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寄款人a remitter EM_d8o)`B  
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收款人a remittee TqQ[_RKg2  
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国外汇票foreign Bill {RPI]DcO/  
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国内汇票inland Bill 3' 'me  
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跟单汇票documentary bill o;*Q}Gr<M  
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空头汇票accommodation bill 'fW-Y!k%  
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原始汇票original bill bd`P0f?  
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改写||换新票据renewed bill v^PO|Z  
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即期汇票sight bill||bill on demand ,//S`j$S  
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…days after date||…days after date…日后付款 (5~h"s   
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…months after date||…months after date…月后付款 4K74=r),i  
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见票后…日付款…days after sight||…days sight 8Y?;x}  
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见票后…月付款…months after sight||…months sight Ca\6v
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同组票据set of bills .(vwIb8\_  
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单张汇票sola of exchange||sole of exchange 0IpmRH/  
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远期汇票usance bill||bill at usance hOeRd#AQK  
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长期汇票long bill E_`=7i  
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短期汇票short bill tVjsRnb{  
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逾期汇票overdue bill \Cj B1]I  
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宽限日期days of grace t^L]/$q  
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电汇telegraphic transfer （T.T） BuwY3F\-O  
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邮汇postal order||postal note （Am.）||post office order||money order *](iS  
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本票promissory note （P/N） Yz bXuJ4  
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押汇负责书||押汇保证书letter of hypothecation VE24ToI?W"  
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副保||抵押品||付属担保物collateral security Ned
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担保书trust receipt||letter of indemnity rKn~qVls  
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承兑||认付acceptance Ib`XT0k  
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单张承兑general acceptance :0ep(<|;  
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有条件承兑qualified acceptance liZxBs :%i  
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附条件认付conditional acceptance '7/)Ot(  
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部分认付partial acceptance   \8 ":]EU