[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。   5pSo`)  
会计报表statement of account 2;Vss<hR4A  
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往来帐目account current j5Kw0Wy7  
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现在往来帐||存款额current accout `_%UK=m  
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销货帐account sales f@S n1c,Mk  
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共同计算帐项joint account L\0;)eJ#M  
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未决帐项outstanding account q4u,pm,@  
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贷方帐项credit account||creditor account  NOY`1i  
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借方帐项debit account||debtor account ,+w9_Gy2H  
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应付帐||应付未付帐account payable ),{v  
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应收帐||应收未收帐account receivable EdL2t``  
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新交易||新帐new account J`6
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未决帐||老帐old account ]& 8c 45c  
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现金帐cash account jz,K>   
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流水帐running account BGd# \ 2  
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暂记帐||未定帐suspense account ~<N9ckK  
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过期帐||延滞帐overdue account||pastdue account  \gsJ1@  
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杂项帐户sundry account b(IZ
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详细帐单||明细表detail account U{\9mt7b!  
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呆帐bad account  Vp7
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会计项目title of account sYq:2Wn>8Q  
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会计薄||帐薄account-book Z0/$XS9|h;  
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营业报告书||损益计算表account of budiness||business report /1v:eoF;  
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借贷细帐||交验帐account rendered /-knqv  
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明细帐account stated :GN++\1pw  
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与…银行开立一户头to open an account with ]K3bDU~  
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与…银行建立交易to keep account with 8 (Q|
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继续记帐to keep account )7{r8a  
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与…有交易to have an account with aNn4j_V(  
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作成会计帐||有往来帐项to make out an account with (Hmm^MV)  
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清算||清理债务to make up an account #K`0b$
  
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清洁帐目||与…停止交易to close ones account with s3T7M:DM4  
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结帐to close an account o%f:BJS  
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清理未付款to ask an account||to demand an account @( \R@
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结清差额to balance the account with +~BP~  
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清算to settle an account||to liquidate an account||to square an account Zwz co  
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审查帐目||监查帐目to audit an account 2X[oge0@  
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检查帐目to examine an account ZDAW> H<  
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转入A的帐户to charge the amount to As account c_C
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以计帐方式付款to pay on account K3<A<&W_-  
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代理某人||为某人on ones account||on account of one k0O5c[j  
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为自己计算||独立帐目on ones own account v-SXPL]_^  

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由某人收益并负风险on ones account and risk||for ones account and risk ~".
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由某人负担for ones account||for account of one g`Cv[Pq?at  
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按某人指示||列入某人帐户by order and for account of one 8Z_ 4%vUBg  
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列入5月份帐目for May account enZZ+|h  
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编入某中帐项下to pass to the account of||to place to the account of KK #E qJ  
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寄出清算书to send in an account||to send in render an account f+hHc8g  
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支票薄cheque book A9 g%>  
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支票陈票人cheque drawer .,p=e$x]  
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持票人cheque holder @`C'tfG /4  
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不记名支票cheque to bearer||bearer cheque <\<o#Vq  
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记名支票||认人支票cheque to order 1<73uR&b%  
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到期支票antedated cheque -ycY Q~
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未到期支票postdated cheque w/ rQOHV{  
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保付支票certified cheque J|f29B-c  
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未获兑现支票，退票returned cheque EUuSN| a  
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横线支票crossed cheque pN5kcvQ  
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普通横线general crossing "d$~}=a[  
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特别横线special crossing [5?Dov^j3  
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空白支票blank cheque oc( '!c  
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失效支票，过期支票stale cheque "UMaZgI  
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普通支票open cheque ~?ezd0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount w !20  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fYk>LW  
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支票换现金||兑现to cash a cheque / \/^= j  
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清理票款to clear a cheque R|\eBnfI  
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保证兑现to certify a cheque ;pW8a?  
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填写支票数额to fill up a cheque ISpV={$Zd  
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支票上划线to cross a cheque M?h{'$T  
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开发支票to make out a cheque SF:98#pg  
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签发支票，开立支票to draw a cheque||to issue a cheque =Q_1Mr4O  
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透支支票to overdraw a cheque 0(y*EJA$  
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背书支票to endorse a cheque Qf=^CQ=lV  
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请付票款||清付票款to pay a cheque||to honour a cheque +yO) 3  
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支票退票to dishonour a cheque fYP,V0P  
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拒付支票to refuse a cheque LG,?,%_s  
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拒付支票to stop payment of a cheque RkG?R3 e  
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提示要求付款to present for payment W@AHE?s6g  
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见票即付持票人payable to bearer HMUx/M.j  
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支付指定人payable to order L8D=F7  
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已过期||无效out of date||stale jj&G[-"bv  
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请给出票人R/D||refer to drawer X40 gJV<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 15{^
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文字与数字不一致words and figures differ \)28 ,`  
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支票 \Nik`v*Pd  
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时间已过account closed 8i"CU:(  
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更改处应加盖印章alterations require initials 6' 
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时间已过effects not cleared E7h@c>I
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停止付款payment stopped IJ.H/l}h  
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支票毁损cheque mutilated 0e>?!Z E  
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汇款||寄钱to remit||to send money =:T"naY(  
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寄票供取款||支票支付to send a cheque for payment gz'{l[  
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寄款人a remitter m?Jnb\0  
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收款人a remittee 7 HL Uk3  
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国外汇票foreign Bill 2hntQ1[  
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国内汇票inland Bill L) _ VdB  
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跟单汇票documentary bill =*4^Dtp  
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空头汇票accommodation bill 2DZ&g\|  
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原始汇票original bill 2#`d:@r  
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改写||换新票据renewed bill B 4e}%  
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即期汇票sight bill||bill on demand A?ESjMy(R  
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…days after date||…days after date…日后付款 g[{rX4~|  
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…months after date||…months after date…月后付款 R'1"`@fG  
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见票后…日付款…days after sight||…days sight h=cA]^:=  
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见票后…月付款…months after sight||…months sight n*=Tm KQ  
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同组票据set of bills No/D"S#  
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单张汇票sola of exchange||sole of exchange R<> uCF0  
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远期汇票usance bill||bill at usance CYk"  
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长期汇票long bill ]O
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短期汇票short bill
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逾期汇票overdue bill O$&4{h`  
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宽限日期days of grace 6~(
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电汇telegraphic transfer （T.T） Nxt z1  
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邮汇postal order||postal note （Am.）||post office order||money order yNmzRH u  
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本票promissory note （P/N） *6*/kV?F  
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押汇负责书||押汇保证书letter of hypothecation E@$HO_;&  
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副保||抵押品||付属担保物collateral security +LAjh)m  
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担保书trust receipt||letter of indemnity .1& F p  
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承兑||认付acceptance f)K1j{TZ  
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单张承兑general acceptance
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有条件承兑qualified acceptance -{XXU)Z  
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附条件认付conditional acceptance C %o^
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部分认付partial acceptance   #<|q4a{8