[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。   m?1AgsBR  
会计报表statement of account AeW_W0j  
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往来帐目account current KZ/2W9r_,  
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现在往来帐||存款额current accout E{B40E~4  
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销货帐account sales tlm
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共同计算帐项joint account (ZK(ODn)i  
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未决帐项outstanding account u|& a!tOf2  
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贷方帐项credit account||creditor account EnjSio0  
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借方帐项debit account||debtor account qH*Fv:qnM  
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应付帐||应付未付帐account payable ^Hv4t  
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应收帐||应收未收帐account receivable HY'-P&H5(  
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新交易||新帐new account +# tmsv]2  
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未决帐||老帐old account [5Pin>]z  
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现金帐cash account %C(^v)"  
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流水帐running account "\M^jO  

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暂记帐||未定帐suspense account "E )0)A3=  
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过期帐||延滞帐overdue account||pastdue account yMbg1+:   
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杂项帐户sundry account =F"vL  
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详细帐单||明细表detail account lr_c  
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呆帐bad account ?hS&OtW   
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会计项目title of account VgyY7INx9  
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会计薄||帐薄account-book n(tx'&U"R  
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营业报告书||损益计算表account of budiness||business report UCVdR<<Z  
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借贷细帐||交验帐account rendered <P1yA>=3`  
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明细帐account stated qz6@'1  
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与…银行开立一户头to open an account with 5Gw B1}q  
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与…银行建立交易to keep account with !b4
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继续记帐to keep account C 5 xsh  
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与…有交易to have an account with )]M,OMYq-  
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作成会计帐||有往来帐项to make out an account with ALXie86
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清算||清理债务to make up an account $QB/n63  
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清洁帐目||与…停止交易to close ones account with 6%L#FSI  
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结帐to close an account MmQ"z_v  
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清理未付款to ask an account||to demand an account /?Hq  
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结清差额to balance the account with ]e6$ ={  
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清算to settle an account||to liquidate an account||to square an account d}Xb8SaE%c  
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审查帐目||监查帐目to audit an account 9%Qlg4~<s  
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检查帐目to examine an account wA\a ]X.  
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转入A的帐户to charge the amount to As account suHi
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以计帐方式付款to pay on account nxMZd=Y  
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代理某人||为某人on ones account||on account of one bT15jN
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为自己计算||独立帐目on ones own account P!dSJ1'oC  
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由某人收益并负风险on ones account and risk||for ones account and risk x Nb7VUV7  
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由某人负担for ones account||for account of one f4Ob4ah!(  
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按某人指示||列入某人帐户by order and for account of one {r%T_BfY  
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列入5月份帐目for May account Y`."=8R~  
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编入某中帐项下to pass to the account of||to place to the account of m48Ab`  
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寄出清算书to send in an account||to send in render an account Nw{Cu+AwG  
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支票薄cheque book B(f_~]  
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支票陈票人cheque drawer rv`GOta*  
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持票人cheque holder ~E/=
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不记名支票cheque to bearer||bearer cheque f!H/X%F  
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记名支票||认人支票cheque to order yy+:x/(N[  
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到期支票antedated cheque {u+=K-Bj  
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未到期支票postdated cheque $f%om)  
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保付支票certified cheque bDm7$ (  
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未获兑现支票，退票returned cheque PT }J.Dwx  
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横线支票crossed cheque i"xV=.  
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普通横线general crossing _]-4UA-  
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特别横线special crossing .YWkFTlZ+  
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空白支票blank cheque IsShAi  
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失效支票，过期支票stale cheque ~#i2reG5  
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普通支票open cheque G+Bk!o  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tW94\3)1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?{jey_]M  
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支票换现金||兑现to cash a cheque 8|<</v8i  
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清理票款to clear a cheque qp/1t C`  
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保证兑现to certify a cheque Rd5-ao4  
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填写支票数额to fill up a cheque S9]I[4  

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支票上划线to cross a cheque `/`iLso&-  
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开发支票to make out a cheque 0ju-l=w  
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签发支票，开立支票to draw a cheque||to issue a cheque O39   
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透支支票to overdraw a cheque D!! B4zt  
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背书支票to endorse a cheque nW"O+s3  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque y0(.6HI  
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拒付支票to refuse a cheque |h6!bt!=  
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拒付支票to stop payment of a cheque JDZuT#  
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提示要求付款to present for payment !reOYt|  
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见票即付持票人payable to bearer Zv!XNc!"$y  
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支付指定人payable to order /CO=!*7fz  
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已过期||无效out of date||stale \V!{z;.fA  
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请给出票人R/D||refer to drawer B!,&{[D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xok T  
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文字与数字不一致words and figures differ >I5Wf/ $  
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支票 B
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时间已过account closed _,60pr3D'  
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更改处应加盖印章alterations require initials IMbF]6%p(  
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时间已过effects not cleared >'q]ypA1  
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停止付款payment stopped R,78}7B  
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支票毁损cheque mutilated *j]Bo,AC  
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汇款||寄钱to remit||to send money y `FZ 0FI  
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寄票供取款||支票支付to send a cheque for payment WgR%mm^  
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寄款人a remitter u9v,B$S  
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收款人a remittee KG(F A  
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国外汇票foreign Bill ~=
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国内汇票inland Bill ,N,@9p  
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跟单汇票documentary bill >gL&a#<S  
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空头汇票accommodation bill RAu(FJ  
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原始汇票original bill LNR1YC1c  
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改写||换新票据renewed bill {`*Fu/Upb  
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即期汇票sight bill||bill on demand {g[kn^|  
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…days after date||…days after date…日后付款 $Lbamg->E  
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…months after date||…months after date…月后付款 #+_=(J  
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见票后…日付款…days after sight||…days sight l44QB8 9  
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见票后…月付款…months after sight||…months sight 6hR `sE  
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同组票据set of bills Nc[N 11?O  
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单张汇票sola of exchange||sole of exchange N8kNi4$mp=  
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远期汇票usance bill||bill at usance ci2Z_JA+  
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长期汇票long bill KlS#f  
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短期汇票short bill 8_Uhh
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逾期汇票overdue bill ]n"RPktx  
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宽限日期days of grace ] `q]n  
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电汇telegraphic transfer （T.T） ?>V>6cDQ  
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邮汇postal order||postal note （Am.）||post office order||money order -nHkO&&R  
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本票promissory note （P/N） #+U1QOsz  
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押汇负责书||押汇保证书letter of hypothecation Wuk 8&P3  
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副保||抵押品||付属担保物collateral security t18j2P>`  
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担保书trust receipt||letter of indemnity @Y.r 
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承兑||认付acceptance HYT~AO-!  
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单张承兑general acceptance 4<E <sD  
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有条件承兑qualified acceptance :WQlpLn  
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附条件认付conditional acceptance bE2O[B  
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部分认付partial acceptance   a:HN#P)12