[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。   .5GGZfJ]  
会计报表statement of account {9<c*0l  
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往来帐目account current noQS bI @  
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现在往来帐||存款额current accout @XN|R  
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销货帐account sales T!Z).PA#  
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共同计算帐项joint account 7~m[:Eg6[s  
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未决帐项outstanding account Vl%UT@D|  
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贷方帐项credit account||creditor account V&Q_iE  
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借方帐项debit account||debtor account G:i>MJbxT  
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应付帐||应付未付帐account payable OI
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应收帐||应收未收帐account receivable xt1Ug~5  
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新交易||新帐new account (qDPGd*1  
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未决帐||老帐old account #R*7y%cO  
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现金帐cash account {iYrC m[_  
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流水帐running account 0^K2"De  
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暂记帐||未定帐suspense account 9Xh1i`.D  
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过期帐||延滞帐overdue account||pastdue account _0"s6D$  
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杂项帐户sundry account )>,ndKT~  
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详细帐单||明细表detail account @]7s`?  
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呆帐bad account |cgc^S/~H  
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会计项目title of account Og7^7))  
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会计薄||帐薄account-book p %hv
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营业报告书||损益计算表account of budiness||business report YRQ?:a{H  
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借贷细帐||交验帐account rendered pZKK7
  
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明细帐account stated kRV]`'u,  
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与…银行开立一户头to open an account with 0{/
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与…银行建立交易to keep account with x"A\Z-xxz  
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继续记帐to keep account <?%49  
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与…有交易to have an account with Z/q'^PB p  
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作成会计帐||有往来帐项to make out an account with N'0nt]&a  
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清算||清理债务to make up an account l!": s:/'  
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清洁帐目||与…停止交易to close ones account with iLNO}EUL  
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结帐to close an account n`!6EaD  
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清理未付款to ask an account||to demand an account T8^l}Y B  
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结清差额to balance the account with C3~O6<,Jh  
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清算to settle an account||to liquidate an account||to square an account A@-U#UvN  
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审查帐目||监查帐目to audit an account qpzyl~g:C  
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检查帐目to examine an account 7Hj7b:3K&!  
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转入A的帐户to charge the amount to As account b
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以计帐方式付款to pay on account '&$zgK9T?  
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代理某人||为某人on ones account||on account of one ^z~drcR  
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为自己计算||独立帐目on ones own account 0g; o6Fg  
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由某人收益并负风险on ones account and risk||for ones account and risk DyA1zwp}  
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由某人负担for ones account||for account of one aOQT-C[ O  
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按某人指示||列入某人帐户by order and for account of one cl |}0Q5  
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列入5月份帐目for May account m\E=I5*/  
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编入某中帐项下to pass to the account of||to place to the account of =k ; X}/  
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寄出清算书to send in an account||to send in render an account Sz]1`%_H/  
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支票薄cheque book y,@yaM}-/K  
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支票陈票人cheque drawer d`%7Pk  
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持票人cheque holder \< a^5'  
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不记名支票cheque to bearer||bearer cheque TI0=nfj  
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记名支票||认人支票cheque to order oa[O~z{~  
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到期支票antedated cheque Q]/{6:C  
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未到期支票postdated cheque H6Gs&yk3  
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保付支票certified cheque Fq%NY8KNE  
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未获兑现支票，退票returned cheque 2^nws  
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横线支票crossed cheque a:4!z;2 |  
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普通横线general crossing &5[+p{2  
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特别横线special crossing fvV"H{V,  
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空白支票blank cheque ]v? jfy  
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失效支票，过期支票stale cheque SUW=-M  
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普通支票open cheque c~OvoTF,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount JZE@W-2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges FV,aQ#  
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支票换现金||兑现to cash a cheque n.R "n9v`  
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清理票款to clear a cheque M=SrZ,W  
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保证兑现to certify a cheque 3TS:H1n  
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填写支票数额to fill up a cheque e$JATA :j  
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支票上划线to cross a cheque AR&l9R[{N  
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开发支票to make out a cheque S-</(,E}|  
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签发支票，开立支票to draw a cheque||to issue a cheque (N)>?r@n`  
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透支支票to overdraw a cheque d3#e7rQ 8  
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背书支票to endorse a cheque JRj{Q 1J  
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请付票款||清付票款to pay a cheque||to honour a cheque AI9922}*  
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支票退票to dishonour a cheque giW9b_  
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拒付支票to refuse a cheque k5+ Fxf  
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拒付支票to stop payment of a cheque r>CBp$  
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提示要求付款to present for payment E]^n\bE
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见票即付持票人payable to bearer #MiO4zXgd  
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支付指定人payable to order Wvl'O'R  
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已过期||无效out of date||stale %dhrXK5  
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请给出票人R/D||refer to drawer B8!$?1*^a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ea0EG>Y  
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文字与数字不一致words and figures differ AgUjC  
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支票 O -P`HKr  
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时间已过account closed rhGB l`(B  
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更改处应加盖印章alterations require initials 7;?7q  
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时间已过effects not cleared &W&A88FfZU  
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停止付款payment stopped GpR,n2  
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支票毁损cheque mutilated XSx'@ qH  
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汇款||寄钱to remit||to send money 2o W'B^-  
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寄票供取款||支票支付to send a cheque for payment {`Mb),G  
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寄款人a remitter )[y 
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收款人a remittee 2t=&h|6EW  
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国外汇票foreign Bill EvA8<o  
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国内汇票inland Bill 'p%w_VbI  
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跟单汇票documentary bill V@1,((,l  
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空头汇票accommodation bill 5yroi@KT  
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原始汇票original bill ;\T~Hc}&;  
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改写||换新票据renewed bill =[gFa
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即期汇票sight bill||bill on demand |Y(   
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…days after date||…days after date…日后付款 Jp~[Dm  
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…months after date||…months after date…月后付款 ;y>}LGG  
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见票后…日付款…days after sight||…days sight !zfV(&  
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见票后…月付款…months after sight||…months sight 8: VRq  
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同组票据set of bills }O6E5YCm  
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单张汇票sola of exchange||sole of exchange 9['>$ON  
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远期汇票usance bill||bill at usance ,B,0o*qc{K  
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长期汇票long bill OX.g~M ig|  
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短期汇票short bill L T/*y=  
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逾期汇票overdue bill sg_%=;  
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宽限日期days of grace VQ4rEO=t  
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电汇telegraphic transfer （T.T） EB5^eNdL  
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邮汇postal order||postal note （Am.）||post office order||money order Gq.fQ_oOb  
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本票promissory note （P/N） $_ k:{?  
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押汇负责书||押汇保证书letter of hypothecation zR }vw{  
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副保||抵押品||付属担保物collateral security *En4~;l  
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担保书trust receipt||letter of indemnity G8OnN I  
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承兑||认付acceptance \Oa11c`6  
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单张承兑general acceptance h2ou]  
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有条件承兑qualified acceptance r$;u4FR  
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附条件认付conditional acceptance 5@{~830  
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部分认付partial acceptance   oJVpJA0IA