[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。   r3_O?b  
会计报表statement of account IVblSiFF  
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往来帐目account current b)1v:X4Bv=  
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现在往来帐||存款额current accout ~aZy52H_#.  
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销货帐account sales k(bDj[0q^  
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共同计算帐项joint account Q2(K+ !Oe  
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未决帐项outstanding account xxS>O%  
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贷方帐项credit account||creditor account suF<VJ)&s  
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借方帐项debit account||debtor account K}j["p<!  
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应付帐||应付未付帐account payable 2.>aL  
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应收帐||应收未收帐account receivable FMNT0  
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新交易||新帐new account 5"WI^"6b:  
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未决帐||老帐old account h
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现金帐cash account r>;(\_@  
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流水帐running account rf=oH }  
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暂记帐||未定帐suspense account LFX[v   
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过期帐||延滞帐overdue account||pastdue account V M{Sng  
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杂项帐户sundry account <0btw
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详细帐单||明细表detail account -,qG EJ  
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呆帐bad account J;S Z"I'  

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会计项目title of account X- P%^mK  
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会计薄||帐薄account-book Z jn![  
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营业报告书||损益计算表account of budiness||business report xzb{g,c   
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借贷细帐||交验帐account rendered /xb37,   
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明细帐account stated 3^`.bm4 ^  
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与…银行开立一户头to open an account with 3A'9=h,lVK  
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与…银行建立交易to keep account with <ahcE1h  
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继续记帐to keep account q]DE \*@  
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与…有交易to have an account with 6BObV/S Jg  
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作成会计帐||有往来帐项to make out an account with t Z]b0T(e  
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清算||清理债务to make up an account K~14;  
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清洁帐目||与…停止交易to close ones account with ktiC*|fd  
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结帐to close an account iYz!:TxP  
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清理未付款to ask an account||to demand an account g({dD;  
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结清差额to balance the account with 0 hS(9y40  
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清算to settle an account||to liquidate an account||to square an account z=a{;1A  
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审查帐目||监查帐目to audit an account q/^&si  
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检查帐目to examine an account UU2=W  
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转入A的帐户to charge the amount to As account s(M8 Y  
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以计帐方式付款to pay on account ee{8C~  
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代理某人||为某人on ones account||on account of one jwZBWt )5  
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为自己计算||独立帐目on ones own account  QKtTy>5  
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由某人收益并负风险on ones account and risk||for ones account and risk 0s8w)%4$  
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由某人负担for ones account||for account of one ::A]p@  
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按某人指示||列入某人帐户by order and for account of one BV01&.<|  
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列入5月份帐目for May account  ]7yr.4?a  
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编入某中帐项下to pass to the account of||to place to the account of Kt3]r:&J  
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寄出清算书to send in an account||to send in render an account ;}k9YlQrN  
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支票薄cheque book }{.0mu9  
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支票陈票人cheque drawer oe{K0.`  
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持票人cheque holder ^<VJ8jk<  
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不记名支票cheque to bearer||bearer cheque J@vL,C)E6  
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记名支票||认人支票cheque to order s}3`%?,6y  
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到期支票antedated cheque _^5OoE"}!  
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未到期支票postdated cheque WQ1~9#  
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保付支票certified cheque C@3`n;yZ=  
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未获兑现支票，退票returned cheque 4fyds< f  
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横线支票crossed cheque miTySY6^  
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普通横线general crossing j LS<S_`  
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特别横线special crossing $"P[nNW3  
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空白支票blank cheque Id}/(Pkq  
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失效支票，过期支票stale cheque J^V}%N".  
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普通支票open cheque J{!U;r!6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S T1V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vk0b b3){D  
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支票换现金||兑现to cash a cheque b t{b%r  
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清理票款to clear a cheque )UCc!  
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保证兑现to certify a cheque vvI23!H  
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填写支票数额to fill up a cheque ({OQ JBC  
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支票上划线to cross a cheque vh#81}@N7*  
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开发支票to make out a cheque Kr5(fU  
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签发支票，开立支票to draw a cheque||to issue a cheque R4y]<8}  
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透支支票to overdraw a cheque DL*vF>v  
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背书支票to endorse a cheque 'u:
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请付票款||清付票款to pay a cheque||to honour a cheque byFO^pce  
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支票退票to dishonour a cheque rz0)S py6  
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拒付支票to refuse a cheque Khb Ku0Z  
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拒付支票to stop payment of a cheque V2!0),]B  
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提示要求付款to present for payment  vTgx7gP  
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见票即付持票人payable to bearer EJ>&\Iq  
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支付指定人payable to order WR3,woo  
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已过期||无效out of date||stale B Z=I/L  
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请给出票人R/D||refer to drawer <)p.GAZ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %uN<^
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文字与数字不一致words and figures differ fO$){(]^  
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支票 QYMfxpiC  
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时间已过account closed J\r\_P@;c  
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更改处应加盖印章alterations require initials HJ]xZ83pC  
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时间已过effects not cleared cvaG[N F  
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停止付款payment stopped :YI5O/gsk?  
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支票毁损cheque mutilated E ?Mgbd3  
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汇款||寄钱to remit||to send money  xgcxA:  
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寄票供取款||支票支付to send a cheque for payment {^z73Gxt,  
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寄款人a remitter rO7_K>g?  
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收款人a remittee ENuL!H>;*  
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国外汇票foreign Bill S=_u3 OH0  
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国内汇票inland Bill a9-Mc5^'n  
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跟单汇票documentary bill nQ\`]_C  
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空头汇票accommodation bill TcaW'&(K  

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原始汇票original bill "z{/*uM2<  
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改写||换新票据renewed bill )/jDt dI  
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即期汇票sight bill||bill on demand y|| n9  
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…days after date||…days after date…日后付款 f6Y?),`  
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…months after date||…months after date…月后付款 lwQ!sH[M  
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见票后…日付款…days after sight||…days sight hoFgs9  
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见票后…月付款…months after sight||…months sight 0XA\Ag\`G  
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同组票据set of bills w: BJ4bi=  
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单张汇票sola of exchange||sole of exchange aG7Lm2{c"  
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远期汇票usance bill||bill at usance Aa9l-:R  
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长期汇票long bill @lzq`SzM  
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短期汇票short bill yFAUD ro  
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逾期汇票overdue bill Zdrniae ah  
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宽限日期days of grace w
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电汇telegraphic transfer （T.T） <1vogUDW  
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邮汇postal order||postal note （Am.）||post office order||money order :2 \NG}  
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本票promissory note （P/N） Vb\^xdL>  
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押汇负责书||押汇保证书letter of hypothecation h9d*N9!;M  

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副保||抵押品||付属担保物collateral security rhF2U  
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担保书trust receipt||letter of indemnity ^!m%:r7Dr  
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承兑||认付acceptance dRs\e(H'  
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单张承兑general acceptance uEsF 8  
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有条件承兑qualified acceptance c*w0Jz>@.7  
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附条件认付conditional acceptance rZAP3)dA  
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部分认付partial acceptance   }L`Z<h*H