[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。   ~KRnr0  
会计报表statement of account s@~/x5jwCs  
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往来帐目account current 1Nj=B_T  
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现在往来帐||存款额current accout EwQae(PpA  
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销货帐account sales oy5+}`  
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共同计算帐项joint account <d"Gg/@a  
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未决帐项outstanding account QNArZ6UQ  
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贷方帐项credit account||creditor account m}5q ]N";x  
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借方帐项debit account||debtor account B 8{ uR  
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应付帐||应付未付帐account payable z+/LS5$  
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应收帐||应收未收帐account receivable M<(u A'  
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新交易||新帐new account R1'`F{56  
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未决帐||老帐old account :woa&(wN;1  
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现金帐cash account }-p,iTm  
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流水帐running account )N7n,_#T>  
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暂记帐||未定帐suspense account K"l0w**Og#  
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过期帐||延滞帐overdue account||pastdue account B*,?C]0{  
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杂项帐户sundry account H06Bj(Y!  
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详细帐单||明细表detail account Uix{"  
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呆帐bad account SxMj,u%X/  
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会计项目title of account nY^Nbh0  
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会计薄||帐薄account-book nb+m.X  
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营业报告书||损益计算表account of budiness||business report T:!MBWYe|  
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借贷细帐||交验帐account rendered ,7,;twKz  
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明细帐account stated \G;CQV#{9  
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与…银行开立一户头to open an account with .3wY\W8Dr-  
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与…银行建立交易to keep account with {XnPx?V  
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继续记帐to keep account J22rv(  
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与…有交易to have an account with xm^95}80yh  
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作成会计帐||有往来帐项to make out an account with ;<-7*}Dj  
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清算||清理债务to make up an account +qkMQETV6  
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清洁帐目||与…停止交易to close ones account with \4s;! R!  
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结帐to close an account l)8s
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清理未付款to ask an account||to demand an account D'L{wm  
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结清差额to balance the account with K^H>~`C=  
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清算to settle an account||to liquidate an account||to square an account E5{n?e  
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审查帐目||监查帐目to audit an account F<r4CHfh;  
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检查帐目to examine an account a8JN
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转入A的帐户to charge the amount to As account s.y}U5Ty?P  
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以计帐方式付款to pay on account BXA]9eK  
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代理某人||为某人on ones account||on account of one C*G/_`?9  
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为自己计算||独立帐目on ones own account $ !5f"<FCB  
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由某人收益并负风险on ones account and risk||for ones account and risk @1.9PR$x  
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由某人负担for ones account||for account of one >zR14VO`_|  
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按某人指示||列入某人帐户by order and for account of one ^ LbGH<#J  
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列入5月份帐目for May account b,Lw7MY}[  
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编入某中帐项下to pass to the account of||to place to the account of M5u_2;3  
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寄出清算书to send in an account||to send in render an account f9F2U )  
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支票薄cheque book w"6aha*%7  
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支票陈票人cheque drawer J{!'f| J  
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持票人cheque holder , QA9k$`  
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不记名支票cheque to bearer||bearer cheque XLocg  
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记名支票||认人支票cheque to order N-Z^G<[q.  
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到期支票antedated cheque !"%S#nrL$  
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未到期支票postdated cheque N5ci};?  
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保付支票certified cheque FNlx1U[  
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未获兑现支票，退票returned cheque UtPwWB_YV  
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横线支票crossed cheque d96fjj~  
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普通横线general crossing E;$$+rA  
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特别横线special crossing Wy!uRzbBv  
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空白支票blank cheque B9AbKK$`  
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失效支票，过期支票stale cheque qA04Vc[2  
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普通支票open cheque !%X>rGkc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n00z8B1j(l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lu3Q, W  
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支票换现金||兑现to cash a cheque V@Ax}<$A  
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清理票款to clear a cheque Oxpo6G  
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保证兑现to certify a cheque wE)] ah:  
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填写支票数额to fill up a cheque  PE^eP}O1  
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支票上划线to cross a cheque ZBPd(;"x+  
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开发支票to make out a cheque (\T8!s{AO  
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签发支票，开立支票to draw a cheque||to issue a cheque 4 `j,&=  
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透支支票to overdraw a cheque %g!yccD9  
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背书支票to endorse a cheque Z83q-  
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请付票款||清付票款to pay a cheque||to honour a cheque JS4pJe\q  
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支票退票to dishonour a cheque iU &V}p  
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拒付支票to refuse a cheque |YH1q1l  
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拒付支票to stop payment of a cheque X:DHz0S  
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提示要求付款to present for payment 9J<KR#M  
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见票即付持票人payable to bearer $jm'uDvm  
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支付指定人payable to order 4kx#=MLt
 
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已过期||无效out of date||stale e Q0bx&  
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请给出票人R/D||refer to drawer 7m1*Q@D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,]o32@  
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文字与数字不一致words and figures differ %e3lb<sv6  
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支票 :V`q;g  
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时间已过account closed z]tvy).  
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更改处应加盖印章alterations require initials y9:|}Vh  
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时间已过effects not cleared ,VbP$1t  
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停止付款payment stopped yh} V u  
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支票毁损cheque mutilated .{~ygHQ`f  
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汇款||寄钱to remit||to send money %WdAI,  
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寄票供取款||支票支付to send a cheque for payment :QB Wy  
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寄款人a remitter e~jp< 4  
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收款人a remittee E2 #XXc  
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国外汇票foreign Bill |Kh#\d  
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国内汇票inland Bill xLX:>64'o>  
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跟单汇票documentary bill D'c,z[  
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空头汇票accommodation bill e%u1O-*  
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原始汇票original bill h 1q?kA  
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改写||换新票据renewed bill ok  iI:  
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即期汇票sight bill||bill on demand w
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…days after date||…days after date…日后付款 y?zNxk/p  
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…months after date||…months after date…月后付款 =I
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见票后…日付款…days after sight||…days sight hB]4Tn5H  
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见票后…月付款…months after sight||…months sight 1Y'9|+y+  
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同组票据set of bills IV]s!  
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单张汇票sola of exchange||sole of exchange f|P%  
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远期汇票usance bill||bill at usance A%qlB[!:  
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长期汇票long bill } Wx#"6  
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短期汇票short bill kGR5!8$z  
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逾期汇票overdue bill mF7T=
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宽限日期days of grace f4eLnY  
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电汇telegraphic transfer （T.T） yyCx;  
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邮汇postal order||postal note （Am.）||post office order||money order f7NK 0kuA  
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本票promissory note （P/N） 2O}UVp>  
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押汇负责书||押汇保证书letter of hypothecation )xtDiDB  
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副保||抵押品||付属担保物collateral security Q(Uj5aX  
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担保书trust receipt||letter of indemnity tS!|#h-J  
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承兑||认付acceptance P5{|U"Y_  
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单张承兑general acceptance GMD>Ih.k:9  
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有条件承兑qualified acceptance XHq8p[F  
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附条件认付conditional acceptance u Yk4qorA  
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部分认付partial acceptance   GUUVE@Z