[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。   -KRHcr \  
会计报表statement of account nG#lrYZw  
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往来帐目account current 1SBc:!2  
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现在往来帐||存款额current accout c$f|a$$b   
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销货帐account sales 0w >DU^+  
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共同计算帐项joint account XEqg%f  
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未决帐项outstanding account Q6S[sTKR  
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贷方帐项credit account||creditor account ^v3+w"2  
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借方帐项debit account||debtor account 1at$_\{.(  
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应付帐||应付未付帐account payable cFLu+4.jsG  
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应收帐||应收未收帐account receivable 6,G^iv6H  
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新交易||新帐new account 89l_%To  
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未决帐||老帐old account G%YD2<V  
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现金帐cash account UO"8 I2rB  
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流水帐running account mS~3QV  
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暂记帐||未定帐suspense account q){]fp.,@  
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过期帐||延滞帐overdue account||pastdue account qUtVqS  
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杂项帐户sundry account n]Dq  
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详细帐单||明细表detail account =As'vt 0  
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呆帐bad account '&<-,1^L  
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会计项目title of account ^|sxbP  
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会计薄||帐薄account-book wFqz.HoB  
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营业报告书||损益计算表account of budiness||business report NZlJ_[\$C  
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借贷细帐||交验帐account rendered ]lO$oO  
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明细帐account stated t#pY2!/T3  
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与…银行开立一户头to open an account with WG}QLcP  
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与…银行建立交易to keep account with 73<iK]*c  
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继续记帐to keep account blPC"3}3Vd  
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与…有交易to have an account with =H?Nb:s  
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作成会计帐||有往来帐项to make out an account with L%8"d6   
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清算||清理债务to make up an account )I$Mh@F  
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清洁帐目||与…停止交易to close ones account with pxC5
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结帐to close an account A3$b_i@P  
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清理未付款to ask an account||to demand an account Dm^kuTIG  
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结清差额to balance the account with m{y
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清算to settle an account||to liquidate an account||to square an account \* #4  
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审查帐目||监查帐目to audit an account Dw[Q,SE  
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检查帐目to examine an account zK92:+^C  
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转入A的帐户to charge the amount to As account ~k(Ez pn#  
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以计帐方式付款to pay on account k}. nH"AQ  
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代理某人||为某人on ones account||on account of one j ayoARUB  
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为自己计算||独立帐目on ones own account )]R?v,9*D  
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由某人收益并负风险on ones account and risk||for ones account and risk xTZ5q*Hqx  
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由某人负担for ones account||for account of one '7R'fhiO/3  
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按某人指示||列入某人帐户by order and for account of one qI^jwl|k  
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列入5月份帐目for May account }C1wfZ~ F~  
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编入某中帐项下to pass to the account of||to place to the account of PEIr-qs%D  
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寄出清算书to send in an account||to send in render an account Nk4_!  
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支票薄cheque book 5I,X#}K[  

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支票陈票人cheque drawer :<8V2  
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持票人cheque holder )du{ZWr  
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不记名支票cheque to bearer||bearer cheque eE%yo3  
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记名支票||认人支票cheque to order @I6A9do  
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到期支票antedated cheque KocXSh U  
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未到期支票postdated cheque {; cB
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保付支票certified cheque wg_CI,Kq  
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未获兑现支票，退票returned cheque 8z8SwWS?  
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横线支票crossed cheque gD+t'qg$  
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普通横线general crossing s{J!^q  
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特别横线special crossing QN&^LaB<T  
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空白支票blank cheque '!h0![OH  
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失效支票，过期支票stale cheque [pFu ]^X  
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普通支票open cheque b<V./rWIB  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z<vO#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x`6^+>y^  
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支票换现金||兑现to cash a cheque KPd C9H  
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清理票款to clear a cheque X8SRQO^  
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保证兑现to certify a cheque i@R$g~~-D  
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填写支票数额to fill up a cheque b'oGt,  
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支票上划线to cross a cheque u!3]RGJ  

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开发支票to make out a cheque uGU v~bE  
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签发支票，开立支票to draw a cheque||to issue a cheque Ds%&Mi  
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透支支票to overdraw a cheque z1'FmwT  
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背书支票to endorse a cheque o!toO&=  
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请付票款||清付票款to pay a cheque||to honour a cheque T4~`e_  
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支票退票to dishonour a cheque C3\E.u?  
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拒付支票to refuse a cheque *K, hrpYR  
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拒付支票to stop payment of a cheque BU9J_rCIv  
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提示要求付款to present for payment nJleef9  
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见票即付持票人payable to bearer \6lh `U  
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支付指定人payable to order 2f|6z-Z  
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已过期||无效out of date||stale )d +hZ'  
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请给出票人R/D||refer to drawer sn-)(XU!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iW|s|1mh3  
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文字与数字不一致words and figures differ ,Z>wbMJig  
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支票 FXx.$W  
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时间已过account closed 8RdP:* H Y  
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更改处应加盖印章alterations require initials $]
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时间已过effects not cleared c[SU
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停止付款payment stopped YgCc|W3{  
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支票毁损cheque mutilated RC
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汇款||寄钱to remit||to send money osl=[pm  
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寄票供取款||支票支付to send a cheque for payment <}d/v_+pnh  
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寄款人a remitter [*Q-nZ/L  
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收款人a remittee C1d 04
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国外汇票foreign Bill UR}kB&t  
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国内汇票inland Bill 0Q'v HZ"  
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跟单汇票documentary bill I:i<>kG  
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空头汇票accommodation bill j&WL*XP&5  
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原始汇票original bill ;|<(9u`  
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改写||换新票据renewed bill .5.8;/ /  
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即期汇票sight bill||bill on demand d8E,o7$m  
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…days after date||…days after date…日后付款 z1vw'VT>  
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…months after date||…months after date…月后付款 XX2h( -  
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见票后…日付款…days after sight||…days sight #f*g]p{  
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见票后…月付款…months after sight||…months sight PK4`5uT  
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同组票据set of bills SdJ/4&{ !  
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单张汇票sola of exchange||sole of exchange Dx-KMiQ,"(  
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远期汇票usance bill||bill at usance \:v$ZEDJ>  
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长期汇票long bill 0 [8=c&F  
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短期汇票short bill HjA_g0u  
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逾期汇票overdue bill o>?*X(+le  
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宽限日期days of grace ;%!B[+ut"  
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电汇telegraphic transfer （T.T） VDGCWg6z  
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邮汇postal order||postal note （Am.）||post office order||money order  +4qU>  
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本票promissory note （P/N） PRB{VC<k  
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押汇负责书||押汇保证书letter of hypothecation vjT( Q  
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副保||抵押品||付属担保物collateral security 'h1b1,b~  
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担保书trust receipt||letter of indemnity I?Aj.{{$G%  
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承兑||认付acceptance 5W? v'"  
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单张承兑general acceptance ^dm!)4W  
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有条件承兑qualified acceptance ``U^COD  
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附条件认付conditional acceptance 790-)\:CY  
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部分认付partial acceptance   rQ
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