[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。   F 09DV<j  
会计报表statement of account Z4$cyL'
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往来帐目account current o'~5pS(wq  
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现在往来帐||存款额current accout lJP1XzN_  
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销货帐account sales y|&}.~U[  
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共同计算帐项joint account }ZSQ>8a  
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未决帐项outstanding account C.^Ven  
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贷方帐项credit account||creditor account Ee1LO#^_6  
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借方帐项debit account||debtor account 5Ft5@UF~  
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应付帐||应付未付帐account payable >3:?)  
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应收帐||应收未收帐account receivable )2UZ% ?V#  
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新交易||新帐new account 5#3W5z  
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未决帐||老帐old account m`4R]L]  
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现金帐cash account dk QaM@  
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流水帐running account 5ep/h5*/  
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暂记帐||未定帐suspense account %xwIt~ Y  
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过期帐||延滞帐overdue account||pastdue account M)?dEgU}M  
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杂项帐户sundry account .*=]gZ$IE  
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详细帐单||明细表detail account eZ a:o1y  
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呆帐bad account |{g+Y  
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会计项目title of account @vgG1w  
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会计薄||帐薄account-book R8*Q$rH<  
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营业报告书||损益计算表account of budiness||business report 1{pmKPu  
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借贷细帐||交验帐account rendered fQWI w  
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明细帐account stated
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与…银行开立一户头to open an account with @e~]t}fH  
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与…银行建立交易to keep account with 0?7XtC P<  
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继续记帐to keep account Q^}%c U0  
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与…有交易to have an account with [{[N(g&d  
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作成会计帐||有往来帐项to make out an account with /rB{[zk  
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清算||清理债务to make up an account r'/;O  
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清洁帐目||与…停止交易to close ones account with I"L;L?\S  
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结帐to close an account xtV[p4U  
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清理未付款to ask an account||to demand an account `T*U]/zQ  
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结清差额to balance the account with =?}twC$  
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清算to settle an account||to liquidate an account||to square an account MKGS`X]<J  
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审查帐目||监查帐目to audit an account jjOgG-Q  
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检查帐目to examine an account uq7T{7~<  
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转入A的帐户to charge the amount to As account <zfe}0  
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以计帐方式付款to pay on account HB& &  
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代理某人||为某人on ones account||on account of one Evu=M-?  
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为自己计算||独立帐目on ones own account gy_$#e  
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由某人收益并负风险on ones account and risk||for ones account and risk Eek9|i"p
 
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由某人负担for ones account||for account of one T-L5zu  
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按某人指示||列入某人帐户by order and for account of one :X>DkRP  
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列入5月份帐目for May account PnWD}'0V  
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编入某中帐项下to pass to the account of||to place to the account of 7 ^I:=qc72  
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寄出清算书to send in an account||to send in render an account %xg"Q
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支票薄cheque book I6dm@{/:>  
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支票陈票人cheque drawer moO_-@i  
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持票人cheque holder EF;,Gjh5p  
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不记名支票cheque to bearer||bearer cheque DP>mNE  
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记名支票||认人支票cheque to order YvTA+yL  
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到期支票antedated cheque 2V$9ei6  
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未到期支票postdated cheque 5Rs?CVVb  
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保付支票certified cheque faVS2TN4  
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未获兑现支票，退票returned cheque )6G+tU'  
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横线支票crossed cheque I"V3+2e  
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普通横线general crossing yS"0/Rm}  
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特别横线special crossing s=jO;K$  
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空白支票blank cheque !L$oAqW  
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失效支票，过期支票stale cheque 1 '%-y  
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普通支票open cheque 73#9NZR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -C
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N>T=L0`  
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支票换现金||兑现to cash a cheque rr6"Y&v  
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清理票款to clear a cheque /iTH0@Kw;  
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保证兑现to certify a cheque @~Rk^/0  
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填写支票数额to fill up a cheque 5"]aZMua  
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支票上划线to cross a cheque yA457 'R1  
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开发支票to make out a cheque + >Fv*lux  
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签发支票，开立支票to draw a cheque||to issue a cheque "otr+.{`*  
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透支支票to overdraw a cheque C5d/)aC  
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背书支票to endorse a cheque R#rh  
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请付票款||清付票款to pay a cheque||to honour a cheque i]V F'tG  
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支票退票to dishonour a cheque s2kGU^]y  
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拒付支票to refuse a cheque )[F46?$vrk  
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拒付支票to stop payment of a cheque [j]}$fFe  
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提示要求付款to present for payment AqTR.}H  
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见票即付持票人payable to bearer Mr@<ZTw  
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支付指定人payable to order Zi15wE  
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已过期||无效out of date||stale mRix0XBI~  
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请给出票人R/D||refer to drawer I3F6-gH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >*ha#PE  
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文字与数字不一致words and figures differ N23+1h  

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支票 7J</7\  
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时间已过account closed UlLM<33_)  
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更改处应加盖印章alterations require initials SFXfo1dqH  
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时间已过effects not cleared bl+@}+A  
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停止付款payment stopped Ke;X3j ]`  
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支票毁损cheque mutilated DRFuvU+e  
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汇款||寄钱to remit||to send money fuIv,lDA  
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寄票供取款||支票支付to send a cheque for payment TG%hy"k  
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寄款人a remitter o-e,  
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收款人a remittee tX`[ 6`  
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国外汇票foreign Bill O]r3?=  
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国内汇票inland Bill QGCdeE$K  
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跟单汇票documentary bill +K?N:w  
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空头汇票accommodation bill R_*D7|v  

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原始汇票original bill i7!mMO8]  
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改写||换新票据renewed bill 9xS`@ "`  
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即期汇票sight bill||bill on demand T_9ZI|Jx  
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…days after date||…days after date…日后付款 a4qpnr]0  
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…months after date||…months after date…月后付款 o/[yA3^  
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见票后…日付款…days after sight||…days sight |ij5c@~&  
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见票后…月付款…months after sight||…months sight :a !a  
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同组票据set of bills xjk|O;ak  
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单张汇票sola of exchange||sole of exchange H_f2:
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远期汇票usance bill||bill at usance  (mD:[|.  
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长期汇票long bill kQ'xs%Fw  
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短期汇票short bill sW3D ( n  
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逾期汇票overdue bill r_Yl/WW  
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宽限日期days of grace 1L qJ@v0  
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电汇telegraphic transfer （T.T） \iSBLU  
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邮汇postal order||postal note （Am.）||post office order||money order '=Y~Ir+  
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本票promissory note （P/N） buyz>ICP  
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押汇负责书||押汇保证书letter of hypothecation  o*1`,n  
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副保||抵押品||付属担保物collateral security pra&A2Y\  
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担保书trust receipt||letter of indemnity S|w] Q   
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承兑||认付acceptance  Jl,x~d  
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单张承兑general acceptance gcF><i6  
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有条件承兑qualified acceptance Bn:sN_N  
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附条件认付conditional acceptance B6&M tm1  
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部分认付partial acceptance   "// 8^e%Xo