[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。   fkLI$Cl  
会计报表statement of account K U 2LJ_~Y  
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往来帐目account current ;kSRv=S  
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现在往来帐||存款额current accout 9Fo00"q  
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销货帐account sales *QKxrg  
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共同计算帐项joint account W''%{A/'  
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未决帐项outstanding account w=NM==cLj  
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贷方帐项credit account||creditor account R Ihu9W  
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借方帐项debit account||debtor account  Dno]N  
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应付帐||应付未付帐account payable ?*oBevUnCY  
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应收帐||应收未收帐account receivable *5|;eN  
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新交易||新帐new account <{ER#}b:O  
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未决帐||老帐old account dd+hX$,  
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现金帐cash account OO?;??  
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流水帐running account jv;8Mm  
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暂记帐||未定帐suspense account [QwBSq8)  
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过期帐||延滞帐overdue account||pastdue account 9ZD>_a  
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杂项帐户sundry account o?{-K-'B$  
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详细帐单||明细表detail account Al MMN"j  
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呆帐bad account )KdEl9o  
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会计项目title of account Z1~`S!(}  
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会计薄||帐薄account-book 9 d f GV!Z  
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营业报告书||损益计算表account of budiness||business report t"$# KP<  
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借贷细帐||交验帐account rendered >^~W'etX|  
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明细帐account stated -NPX;e$<  
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与…银行开立一户头to open an account with 8b:GyC5L  
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与…银行建立交易to keep account with
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继续记帐to keep account -KL5sK  
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与…有交易to have an account with X?$"dqA  
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作成会计帐||有往来帐项to make out an account with >x*ef]aS  
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清算||清理债务to make up an account T2}X~A  
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清洁帐目||与…停止交易to close ones account with W+i&!'  
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结帐to close an account .naSK`J,`  
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清理未付款to ask an account||to demand an account kA/yL]m^S  
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结清差额to balance the account with PU-L,]K  
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清算to settle an account||to liquidate an account||to square an account XZ:6A]62I  
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审查帐目||监查帐目to audit an account ! 8|?0>3)  
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检查帐目to examine an account ) D5JA`  
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转入A的帐户to charge the amount to As account K.Y.K$NjP{  
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以计帐方式付款to pay on account EKUiX#p:M  
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代理某人||为某人on ones account||on account of one H#3Ma1z  
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为自己计算||独立帐目on ones own account :464~tHI[`  
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由某人收益并负风险on ones account and risk||for ones account and risk jxZ_-1  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one U. 1&'U*  
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列入5月份帐目for May account 'M fVZho{  
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编入某中帐项下to pass to the account of||to place to the account of ~BgNMO;|  
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寄出清算书to send in an account||to send in render an account lr=quWDY  
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支票薄cheque book j rg B56LL  
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支票陈票人cheque drawer [x0*x~1B  
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持票人cheque holder "YN6o_*]  
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不记名支票cheque to bearer||bearer cheque |5*:Th C[  
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记名支票||认人支票cheque to order 0+k=gO  
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到期支票antedated cheque -Zqw[2Q4  
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未到期支票postdated cheque R.rE+gxO1  
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保付支票certified cheque 9L>ep&u)^  
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未获兑现支票，退票returned cheque wpOM~!9R  
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横线支票crossed cheque 21hTun"W  
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普通横线general crossing T/q*k)IoR  
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特别横线special crossing *s!T$oc  
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空白支票blank cheque 1(/rg  
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失效支票，过期支票stale cheque !uhh_3RH  
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普通支票open cheque ]F4|@+\9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FZ
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges VB~Do?]*k%  
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支票换现金||兑现to cash a cheque ];Y tw6A  
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清理票款to clear a cheque @Cl1G  
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保证兑现to certify a cheque K}Lu1:~  
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填写支票数额to fill up a cheque YF13&E2`\  
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支票上划线to cross a cheque 'e7;^s  
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开发支票to make out a cheque )IGx3+I ,  
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签发支票，开立支票to draw a cheque||to issue a cheque ''B}^yKEW  
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透支支票to overdraw a cheque ^-
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背书支票to endorse a cheque tN&X1  
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请付票款||清付票款to pay a cheque||to honour a cheque ]PZ\N~T
 
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支票退票to dishonour a cheque E7|P\^}m(f  
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拒付支票to refuse a cheque 2-gI@8N PI  
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拒付支票to stop payment of a cheque *x&y24  
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提示要求付款to present for payment iPt{v5}]  
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见票即付持票人payable to bearer LArfX,x
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支付指定人payable to order |%5nV=&\  
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已过期||无效out of date||stale C/A~r  
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请给出票人R/D||refer to drawer  7VA et  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |iB svI:  
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文字与数字不一致words and figures differ hS+R/7  
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支票 \o{rw0w0  
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时间已过account closed K^+}__;]  
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更改处应加盖印章alterations require initials odC}RdN  
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时间已过effects not cleared ad[oor/7|  
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停止付款payment stopped rLOdQN  
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支票毁损cheque mutilated 3Mt Alc0xp  
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汇款||寄钱to remit||to send money ~6-6a Yhe  
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寄票供取款||支票支付to send a cheque for payment ![a~y`<K,  
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寄款人a remitter yCG<qQz  
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收款人a remittee JOm6Zc  
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国外汇票foreign Bill 7f\@3r  
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国内汇票inland Bill iu(+ N~  
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跟单汇票documentary bill xMAb=87_  
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空头汇票accommodation bill Jf{ M[ z  
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原始汇票original bill 78i"3Tm)w  
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改写||换新票据renewed bill ,
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即期汇票sight bill||bill on demand >7^
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…days after date||…days after date…日后付款 5h4E>LB.B  
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…months after date||…months after date…月后付款 >`@yh-'r  
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见票后…日付款…days after sight||…days sight ?98]\pI  
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见票后…月付款…months after sight||…months sight %$l^C!qcY  
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同组票据set of bills #!
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单张汇票sola of exchange||sole of exchange Z{w{bf1&A  
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远期汇票usance bill||bill at usance cc%O35o  
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长期汇票long bill (&6C,O~n^.  
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短期汇票short bill Y"uFlHN&i  
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逾期汇票overdue bill @J~y_J{  
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宽限日期days of grace I~R<}volu  
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电汇telegraphic transfer （T.T） 3_atv'I  
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邮汇postal order||postal note （Am.）||post office order||money order !40t:+I  
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本票promissory note （P/N） vtFA#})~  
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押汇负责书||押汇保证书letter of hypothecation 3D~Fu8Hg1  
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副保||抵押品||付属担保物collateral security $/C<^}A  
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担保书trust receipt||letter of indemnity bq4H4?j  
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承兑||认付acceptance P:k(=CzZ@J  
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单张承兑general acceptance *:.0c  
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有条件承兑qualified acceptance l7{hq}@;cC  
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附条件认付conditional acceptance Re1@2a>  
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部分认付partial acceptance   f9- |!]s