[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。   __lM7LFL  
会计报表statement of account !!qK=V|>  
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往来帐目account current Jz?j[  
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现在往来帐||存款额current accout O1rvaOlr  
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销货帐account sales D_?K"E=fw  
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共同计算帐项joint account Nw:GCf-L  
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未决帐项outstanding account u=Fv2  
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贷方帐项credit account||creditor account 5VRYO"D:  
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借方帐项debit account||debtor account 4)E_0.C  
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应付帐||应付未付帐account payable $JSL-NkE  
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应收帐||应收未收帐account receivable wWgWWX GT}  
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新交易||新帐new account 8][nm
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未决帐||老帐old account siXr;/n"  
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现金帐cash account ,/[6e\0~  
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流水帐running account JROM_>mC  
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暂记帐||未定帐suspense account $ oTdfb  
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过期帐||延滞帐overdue account||pastdue account Fd#?\r.  
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杂项帐户sundry account Tfh 2.  
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详细帐单||明细表detail account a-y+@#;2_  
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呆帐bad account Ny_lrfh)[  
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会计项目title of account )q0.0<f  
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会计薄||帐薄account-book -<Hu!V`+  
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营业报告书||损益计算表account of budiness||business report J~%K_~Li  
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借贷细帐||交验帐account rendered ?
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明细帐account stated 9
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与…银行开立一户头to open an account with *"WDb|PBb  
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与…银行建立交易to keep account with #BJG9DFP4`  
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继续记帐to keep account 'D6T8B4  
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与…有交易to have an account with HODz*pI  
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作成会计帐||有往来帐项to make out an account with rm 4.aO~-F  
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清算||清理债务to make up an account AgOp.~*Z~V  
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清洁帐目||与…停止交易to close ones account with fLDg~;3  
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结帐to close an account BYTnrPA&Z;  
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清理未付款to ask an account||to demand an account !:|TdYrmj  
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结清差额to balance the account with qb5#_1qz+^  
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清算to settle an account||to liquidate an account||to square an account } X^|$  
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审查帐目||监查帐目to audit an account 'eo KZX+  
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检查帐目to examine an account &;XAuDw4+i  
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转入A的帐户to charge the amount to As account %VzKqh  
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以计帐方式付款to pay on account "t({D   
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代理某人||为某人on ones account||on account of one s[K^9wz  
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为自己计算||独立帐目on ones own account 4q'B<7{Q  
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由某人收益并负风险on ones account and risk||for ones account and risk yb
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由某人负担for ones account||for account of one R*oXmuOsYA  
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按某人指示||列入某人帐户by order and for account of one EyI}{6~F  
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列入5月份帐目for May account kdxz!  
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编入某中帐项下to pass to the account of||to place to the account of RrhT'':[  
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寄出清算书to send in an account||to send in render an account %*o8L6 Hn  
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支票薄cheque book K*IxUz(  
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支票陈票人cheque drawer F$Ca;cP"  
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持票人cheque holder )-Ej5'iHr  
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不记名支票cheque to bearer||bearer cheque ZkP{[^6d\  
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记名支票||认人支票cheque to order ( f_g7B2&y  
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到期支票antedated cheque EQIUSh)M  
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未到期支票postdated cheque B
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保付支票certified cheque 3Db3xN  
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未获兑现支票，退票returned cheque F_ 7H!F  
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横线支票crossed cheque 9Bdt(}0A  
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普通横线general crossing _M,lQ~  
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特别横线special crossing m-V02's  
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空白支票blank cheque la$%H<,7  
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失效支票，过期支票stale cheque 99OD=pxQ  
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普通支票open cheque 2GWDEgI1o  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4B -yTyO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U!e6FHj7  
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支票换现金||兑现to cash a cheque TSo:7&|  
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清理票款to clear a cheque FfMnul  
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保证兑现to certify a cheque 
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填写支票数额to fill up a cheque mVm4fHEYwU  
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支票上划线to cross a cheque 5n:71$6[  
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开发支票to make out a cheque sms1%%~  
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签发支票，开立支票to draw a cheque||to issue a cheque c<qe[iyt/  
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透支支票to overdraw a cheque UR>_)*  
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背书支票to endorse a cheque ]
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请付票款||清付票款to pay a cheque||to honour a cheque [V< 1_zqt  
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支票退票to dishonour a cheque _:,.yRez  
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拒付支票to refuse a cheque Ff/Ig]Lb  
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拒付支票to stop payment of a cheque 5!:._TcO  
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提示要求付款to present for payment XqFu(Lm8=  
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见票即付持票人payable to bearer F^ TAd  
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支付指定人payable to order 1E^{B8cm  
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已过期||无效out of date||stale M5rwoyn  
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请给出票人R/D||refer to drawer .q0AoM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 45r|1<Ro  
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文字与数字不一致words and figures differ .='3bQ(UZ4  

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支票 WxDb3l~  
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时间已过account closed jXH0BPa,  
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更改处应加盖印章alterations require initials S]. Ft/+H  
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时间已过effects not cleared `L+~&M  
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停止付款payment stopped U"/yB8!W  
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支票毁损cheque mutilated Y]M^n&f
 
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汇款||寄钱to remit||to send money L;4[ k;5  
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寄票供取款||支票支付to send a cheque for payment 4LJ]l:m  
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寄款人a remitter f<) Ro$  
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收款人a remittee A8#.1uEgNb  
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国外汇票foreign Bill 0zlM .rjEZ  
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国内汇票inland Bill t5I^
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跟单汇票documentary bill gcQ.  YP9  
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空头汇票accommodation bill =# k<Kw#  
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原始汇票original bill g5lmUKlQ$0  
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改写||换新票据renewed bill %s~NQ;Y  
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即期汇票sight bill||bill on demand 3bT6W,J4T  
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…days after date||…days after date…日后付款 pDLu+}@  
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…months after date||…months after date…月后付款 *F26}q  
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见票后…日付款…days after sight||…days sight >N+bU{s  
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见票后…月付款…months after sight||…months sight =j'J !M  
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同组票据set of bills 0)6i~MglY  
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单张汇票sola of exchange||sole of exchange I =tyQ`  
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远期汇票usance bill||bill at usance QK``tWLIg7  
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长期汇票long bill q 2_N90u  
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短期汇票short bill ] dm1Qm  
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逾期汇票overdue bill BST7y4R)BS  
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宽限日期days of grace (.@p4q Q-  
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电汇telegraphic transfer （T.T） NSxPN:  
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邮汇postal order||postal note （Am.）||post office order||money order },Re5W nl  
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本票promissory note （P/N） [U3D`V$xD  
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押汇负责书||押汇保证书letter of hypothecation Jm);|#y  
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副保||抵押品||付属担保物collateral security },Y; (n'  
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担保书trust receipt||letter of indemnity Ip7FD9 ^  
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承兑||认付acceptance /n(bThDH  
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单张承兑general acceptance TOPPa?=vk  
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有条件承兑qualified acceptance (/x@W`  
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附条件认付conditional acceptance $R$c1C'oX  
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部分认付partial acceptance   .e _D3Xp<