[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。   3_VWtGQ  
会计报表statement of account IfRrl/!nw  
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往来帐目account current U/(R_U>=  
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现在往来帐||存款额current accout NX+ eig</-  
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销货帐account sales zgpPu4t  
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共同计算帐项joint account 0Zl1(;hx@  
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未决帐项outstanding account GHWpL\A{8`  
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贷方帐项credit account||creditor account r?2C%GI`  
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借方帐项debit account||debtor account d{GXFT;0  
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应付帐||应付未付帐account payable qOa-@
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应收帐||应收未收帐account receivable ]X _&  
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新交易||新帐new account CILk  
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未决帐||老帐old account p0YTZS ]h  
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现金帐cash account FRF}V@~  
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流水帐running account kI;^V  
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暂记帐||未定帐suspense account ZtT`_G&  
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过期帐||延滞帐overdue account||pastdue account `jkn*:m  
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杂项帐户sundry account iB`m!g6$  
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详细帐单||明细表detail account %"6IAt  
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呆帐bad account "8I4]
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会计项目title of account ;FBc^*q  
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会计薄||帐薄account-book @n (In$  
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营业报告书||损益计算表account of budiness||business report _u>>+6,p  
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借贷细帐||交验帐account rendered Vvj]2V3  
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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 Cj+=9Dc  
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与…银行建立交易to keep account with ,be?GAq  
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继续记帐to keep account h$\hPLx  
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与…有交易to have an account with w.p'Dpw  
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作成会计帐||有往来帐项to make out an account with [uQZD1<q  
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清算||清理债务to make up an account Y26l,XIV  
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清洁帐目||与…停止交易to close ones account with "IJMvTmj  
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结帐to close an account E=lfg8yb:  
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清理未付款to ask an account||to demand an account 4Xk ;Qd  
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结清差额to balance the account with ]{+M>i[  
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清算to settle an account||to liquidate an account||to square an account ZfCr"aL  
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审查帐目||监查帐目to audit an account NF(IF.8G  
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检查帐目to examine an account +\[![r^P  
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转入A的帐户to charge the amount to As account akc"}+-oX  
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以计帐方式付款to pay on account o7a6 )2JK  
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代理某人||为某人on ones account||on account of one 9_A0:S9Z  
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为自己计算||独立帐目on ones own account 5
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由某人收益并负风险on ones account and risk||for ones account and risk r|\'9"@  
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由某人负担for ones account||for account of one &Wz`>qYL*  
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按某人指示||列入某人帐户by order and for account of one q'Pz3/mk  
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列入5月份帐目for May account _z(5e  
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编入某中帐项下to pass to the account of||to place to the account of *n*N|6+  
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寄出清算书to send in an account||to send in render an account _+Jf .n20  
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支票薄cheque book |:e|~sism  
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支票陈票人cheque drawer InP y:}  
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持票人cheque holder x'M^4{4[  
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不记名支票cheque to bearer||bearer cheque iO9nvM<  
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记名支票||认人支票cheque to order pVV}1RDa  
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到期支票antedated cheque MS st  
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未到期支票postdated cheque uEScAeQXsI  
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保付支票certified cheque u(1J=h  
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未获兑现支票，退票returned cheque 3C rQBIj1  
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横线支票crossed cheque *%T)\\H2  
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普通横线general crossing Gh]_L+  
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特别横线special crossing N+CXOI=6x  
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空白支票blank cheque >aEL;V=}P  
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失效支票，过期支票stale cheque May&@x/oMS  
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普通支票open cheque {8^Gs^c c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b!i`o%Vb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m"lE&AM64p  
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支票换现金||兑现to cash a cheque 9pWi.J  
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清理票款to clear a cheque Zxg1M  
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保证兑现to certify a cheque ?22d},.  
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填写支票数额to fill up a cheque hP?7zz$*j  
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支票上划线to cross a cheque %$Aqbd  
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开发支票to make out a cheque I0!j<G  
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签发支票，开立支票to draw a cheque||to issue a cheque 
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透支支票to overdraw a cheque UmJUt|  
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背书支票to endorse a cheque h%' N hV  
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请付票款||清付票款to pay a cheque||to honour a cheque <KtBv Ip]  
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支票退票to dishonour a cheque z=qWJQ  
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拒付支票to refuse a cheque M+0x;53nz  

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拒付支票to stop payment of a cheque 8)pB_en3sO  
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提示要求付款to present for payment zrrz<dW  
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见票即付持票人payable to bearer &U&Zo@ot"x  
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支付指定人payable to order +8f>^*:u
 
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已过期||无效out of date||stale _dr*`yXi  
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请给出票人R/D||refer to drawer wu2:'y>n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j;iL&eo>  
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文字与数字不一致words and figures differ n+?-�  
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支票 H* /&A9("  
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时间已过account closed :G 5C ]'t  
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更改处应加盖印章alterations require initials x> \Bxa8  
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时间已过effects not cleared <tuS,.  
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停止付款payment stopped [4>r6Hqxr  
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支票毁损cheque mutilated oy5+}`  
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汇款||寄钱to remit||to send money <d"Gg/@a  
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寄票供取款||支票支付to send a cheque for payment "PzP;Br  
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寄款人a remitter e$|VG* d  
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收款人a remittee B 8{ uR  
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国外汇票foreign Bill jBpVxv  
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国内汇票inland Bill 3LW[H+k  
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跟单汇票documentary bill l^r' $;<m  
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空头汇票accommodation bill Dp^/gL=  
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原始汇票original bill zZ,Yfd|W  
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改写||换新票据renewed bill $bGD%9 z  
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即期汇票sight bill||bill on demand &+r4  
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…days after date||…days after date…日后付款 9+Nw/eszO  
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…months after date||…months after date…月后付款 yVS\Q,:J9  
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见票后…日付款…days after sight||…days sight `|<+  ?  
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见票后…月付款…months after sight||…months sight 6f wY$K\X  
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同组票据set of bills Q%5F ]`VN  
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单张汇票sola of exchange||sole of exchange ax@H"d&  
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远期汇票usance bill||bill at usance i2`0|8mw'  
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长期汇票long bill LfX0Z=<  
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短期汇票short bill m0( E kK  
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逾期汇票overdue bill -(;LQDG |  
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宽限日期days of grace WC-_+9)2&  
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电汇telegraphic transfer （T.T） S,vu]?-8  
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邮汇postal order||postal note （Am.）||post office order||money order WE.Tuo5L  
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本票promissory note （P/N） JTUN
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押汇负责书||押汇保证书letter of hypothecation ?`P2'i<b  
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副保||抵押品||付属担保物collateral security v0 ];W|  
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担保书trust receipt||letter of indemnity xzikD,FV  
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承兑||认付acceptance }gCHQ;U7`  
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单张承兑general acceptance y8?t-Pp]1  
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有条件承兑qualified acceptance 4vqNule  
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附条件认付conditional acceptance h5- d;RKE  
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部分认付partial acceptance   oh\1>3,Ns