[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。   H1q>UU:  
会计报表statement of account i8dv|oa  
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往来帐目account current ]0\8g=KK  
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现在往来帐||存款额current accout vZ|m3;X  
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销货帐account sales )82x)c<e  
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共同计算帐项joint account .O~)zMx  
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未决帐项outstanding account 4,FuQ}  
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贷方帐项credit account||creditor account 1 aIJ0#nE  
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借方帐项debit account||debtor account s
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应付帐||应付未付帐account payable (5VP*
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应收帐||应收未收帐account receivable 1vi<@i,  
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新交易||新帐new account ?GX5Pvg
 
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未决帐||老帐old account s+^YGB  
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现金帐cash account vY6eg IO  
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流水帐running account {WT"\Xj>B?  
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暂记帐||未定帐suspense account 6D@tCmmq  
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过期帐||延滞帐overdue account||pastdue account ~1i,R1_\Y  
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杂项帐户sundry account WUMx:a0!  
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详细帐单||明细表detail account fw'$HV76  
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呆帐bad account e#) }.   
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会计项目title of account ` L6H2:pf  
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会计薄||帐薄account-book >dn[oS,  
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营业报告书||损益计算表account of budiness||business report JIjqGxR  
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借贷细帐||交验帐account rendered 76 #  
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明细帐account stated ?so3Kj6H  
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与…银行开立一户头to open an account with /px*v<Aw1  
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与…银行建立交易to keep account with u%JM0180  
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继续记帐to keep account jCtl ]  
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与…有交易to have an account with 3Yp_k  
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作成会计帐||有往来帐项to make out an account with F C2oP,  
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清算||清理债务to make up an account I`5F&8J{  
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清洁帐目||与…停止交易to close ones account with n,9 *!1y  
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结帐to close an account [f:>tRdH  
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清理未付款to ask an account||to demand an account [t: =%&B  
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结清差额to balance the account with `g6Z
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清算to settle an account||to liquidate an account||to square an account RIC'JLWQ  
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审查帐目||监查帐目to audit an account dWg$yH  
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检查帐目to examine an account %[ B &JhT  
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转入A的帐户to charge the amount to As account *[.+|v;A  
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以计帐方式付款to pay on account *NFy%ktu  
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代理某人||为某人on ones account||on account of one pn{.oXomf  
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为自己计算||独立帐目on ones own account ,
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由某人收益并负风险on ones account and risk||for ones account and risk P2 !~}{-  
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由某人负担for ones account||for account of one pZlBpGQf  
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按某人指示||列入某人帐户by order and for account of one K)_0ej~C  
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列入5月份帐目for May account T~ /Bf  
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编入某中帐项下to pass to the account of||to place to the account of : b $ M  
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寄出清算书to send in an account||to send in render an account H+zQz8zMC  
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支票薄cheque book sFC1PdSk4T  
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支票陈票人cheque drawer EpOVrk  
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持票人cheque holder &fiDmUxj  
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不记名支票cheque to bearer||bearer cheque hL67g  
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记名支票||认人支票cheque to order 1?E\2t&K  
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到期支票antedated cheque _ky!4^B  
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未到期支票postdated cheque 5IVASqY p  
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保付支票certified cheque <:q]t6]$  
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未获兑现支票，退票returned cheque Z|'tw^0e5  
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横线支票crossed cheque EBK\. [  
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特别横线special crossing pBK[j([  
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空白支票blank cheque xjR/K&[m  
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失效支票，过期支票stale cheque k9yA#
 
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普通支票open cheque |JuXOcr4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a)y8MGx?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $Iqt c)DA  
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支票换现金||兑现to cash a cheque x<9|t(  
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清理票款to clear a cheque LB2 2doW  
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保证兑现to certify a cheque QFDjsd4  
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填写支票数额to fill up a cheque X Uh)z  
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支票上划线to cross a cheque #l8CUg~Uj  
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开发支票to make out a cheque !7^fji  
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签发支票，开立支票to draw a cheque||to issue a cheque $\m=-5 0-  
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透支支票to overdraw a cheque _3hCu/BV  
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背书支票to endorse a cheque qXP)R/~OZ  
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请付票款||清付票款to pay a cheque||to honour a cheque nSgg'I(  
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支票退票to dishonour a cheque 1cOp"!  
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拒付支票to refuse a cheque HHa7Kh|-H  
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拒付支票to stop payment of a cheque <(#cPV@j  
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提示要求付款to present for payment ckN/_ u3  
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见票即付持票人payable to bearer 2/?pI/W  
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支付指定人payable to order }wj*^>*  
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已过期||无效out of date||stale ^/Gjk  
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请给出票人R/D||refer to drawer Z2*hQ`eE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UkXc7D^jwm  
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文字与数字不一致words and figures differ )@SIFE  
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支票 4B (*{  
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时间已过account closed sY1@ch"  
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更改处应加盖印章alterations require initials V FA1p)n  
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时间已过effects not cleared "NC(^\l/  
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停止付款payment stopped 0b*a2_|8k  
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支票毁损cheque mutilated e$F7wto  
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汇款||寄钱to remit||to send money (7Y :3  
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寄票供取款||支票支付to send a cheque for payment bIWcL$}4Q  
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寄款人a remitter \?qXscq  
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收款人a remittee ;'J L$=  
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国外汇票foreign Bill C: e}}8i  
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国内汇票inland Bill by8d18:it  
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跟单汇票documentary bill
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空头汇票accommodation bill t.

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原始汇票original bill d5zzQ]|L  
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改写||换新票据renewed bill K90Zf  
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即期汇票sight bill||bill on demand p=405~  
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…days after date||…days after date…日后付款 )k7`!@ID  
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…months after date||…months after date…月后付款 9sT?"(=  
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见票后…日付款…days after sight||…days sight 5#2vSq!H  
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见票后…月付款…months after sight||…months sight 3q1O:b^eo  
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同组票据set of bills `_v-Y`Z  
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单张汇票sola of exchange||sole of exchange ZFdQZ=.'  
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远期汇票usance bill||bill at usance *dKA/.g  
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长期汇票long bill t*D[Q$v  
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短期汇票short bill Qy3e,9nS  
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逾期汇票overdue bill A: @=?(lI3  
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宽限日期days of grace L g%cVSz/C  
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电汇telegraphic transfer （T.T） o#+!H!C.O  
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邮汇postal order||postal note （Am.）||post office order||money order h1Q7(8=Eg  
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本票promissory note （P/N） pCC0:  
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押汇负责书||押汇保证书letter of hypothecation WQ*$y3%  
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副保||抵押品||付属担保物collateral security TY88PXW  
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担保书trust receipt||letter of indemnity VK
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承兑||认付acceptance q,*IR*B:a  
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单张承兑general acceptance I{RktO;1  
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有条件承兑qualified acceptance opIcSm&  
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附条件认付conditional acceptance >"Hj=?  
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部分认付partial acceptance   3'']q3H