[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。   N\HOo-X  
会计报表statement of account WZ@nuK.39T  
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往来帐目account current GJ ZT ~  
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现在往来帐||存款额current accout Z!~~6Sq  
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销货帐account sales =4m?RPb~b  
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共同计算帐项joint account hqD]^P>l1  
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未决帐项outstanding account `k
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贷方帐项credit account||creditor account oh:g  
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借方帐项debit account||debtor account &#w] 2~|  
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应付帐||应付未付帐account payable nRPy)L{  
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应收帐||应收未收帐account receivable SLD%8:Zn  
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新交易||新帐new account 506B =  
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未决帐||老帐old account m3+MRy5  
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现金帐cash account k>FMy#N|@  
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流水帐running account 2+s_*zM-  
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暂记帐||未定帐suspense account (Ub=sC  
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过期帐||延滞帐overdue account||pastdue account =!*e; L  
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杂项帐户sundry account V}. uF,>V  
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详细帐单||明细表detail account '
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呆帐bad account X,C&nqVFm8  
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会计项目title of account ! @{rkp  
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会计薄||帐薄account-book \V  /s  
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营业报告书||损益计算表account of budiness||business report 1+~JGY#   
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借贷细帐||交验帐account rendered (~:k70V5  
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明细帐account stated Tf7$PSupP  
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与…银行开立一户头to open an account with >!s=f  
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与…银行建立交易to keep account with qR4
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继续记帐to keep account C7[ge&  
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与…有交易to have an account with RqgH,AN  
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作成会计帐||有往来帐项to make out an account with TU&6\]yF_  
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清算||清理债务to make up an account F@Y)yi?z  
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清洁帐目||与…停止交易to close ones account with OSk:njyC[  
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结帐to close an account AN7WMX  
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清理未付款to ask an account||to demand an account .CdaOWM7  
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结清差额to balance the account with pA%XqG*=Y  
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清算to settle an account||to liquidate an account||to square an account CZRrb84  
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审查帐目||监查帐目to audit an account 0Ge*\Q  
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检查帐目to examine an account 4v9z
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转入A的帐户to charge the amount to As account y ,
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以计帐方式付款to pay on account 4*
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代理某人||为某人on ones account||on account of one V&vU her0  
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为自己计算||独立帐目on ones own account BT;hW7){9  
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由某人收益并负风险on ones account and risk||for ones account and risk sv\'XarM  
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由某人负担for ones account||for account of one ,!t1( H  
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按某人指示||列入某人帐户by order and for account of one DfwxPt#
 
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列入5月份帐目for May account 2Fi>nJ  
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编入某中帐项下to pass to the account of||to place to the account of ##d\|r  
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寄出清算书to send in an account||to send in render an account  v'i"Q  
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支票薄cheque book J7$1+|"  
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支票陈票人cheque drawer 58zs%
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持票人cheque holder {%D!~,4Ht  
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不记名支票cheque to bearer||bearer cheque @v_E' 9QG^  
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记名支票||认人支票cheque to order Y<TlvB)w  
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到期支票antedated cheque :Q 2\3  
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未到期支票postdated cheque fC xN!  
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保付支票certified cheque T'i9_V{  
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未获兑现支票，退票returned cheque $m:}{:LDCf  
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横线支票crossed cheque g*t.g@B<2  
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普通横线general crossing .Y'kDuUu  
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特别横线special crossing Oz^+;P1  
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空白支票blank cheque ERL(>)  
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失效支票，过期支票stale cheque x)G/YUv76  
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普通支票open cheque ;Iw'TF   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _kH#{4`Hw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges QC4_\V
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支票换现金||兑现to cash a cheque j /-p3#c  
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清理票款to clear a cheque QI=SR  
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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 ui9gt"qS`  
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支票上划线to cross a cheque ]Wd{4(b  
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开发支票to make out a cheque G#dpSNV
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签发支票，开立支票to draw a cheque||to issue a cheque 3M1(an\nW  
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透支支票to overdraw a cheque 'c &Bmd40  
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背书支票to endorse a cheque oR-_=U^  
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请付票款||清付票款to pay a cheque||to honour a cheque ^f`#8G7(  
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支票退票to dishonour a cheque k*M{?4  
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拒付支票to refuse a cheque ]iz5V
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拒付支票to stop payment of a cheque $%t{O[ (  
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提示要求付款to present for payment E'r* g{,  
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见票即付持票人payable to bearer Q|v=WC6  
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支付指定人payable to order 9J|YP}%  
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已过期||无效out of date||stale Y]Fq)-  
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请给出票人R/D||refer to drawer 5#fLGXP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C$%QVcf  
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文字与数字不一致words and figures differ @O3
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支票 q?MYX=Y6  
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时间已过account closed vc!S{4bN  
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更改处应加盖印章alterations require initials siG?Sd_2  
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时间已过effects not cleared hZ#tB   
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停止付款payment stopped HaC3y[LJ0  
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支票毁损cheque mutilated Xo*$|9[.  
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汇款||寄钱to remit||to send money ]_=HC5"  
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寄票供取款||支票支付to send a cheque for payment g:6yvEu$ -  
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寄款人a remitter .;F+ QP0  
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收款人a remittee k1U~S`>$  
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国外汇票foreign Bill {x4[Bx1  
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国内汇票inland Bill __fR #D  
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跟单汇票documentary bill
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空头汇票accommodation bill )[)]@e  
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原始汇票original bill Uaj=}p\+.p  
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改写||换新票据renewed bill 3uw7 J5x  
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即期汇票sight bill||bill on demand UvZ@"El  
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…days after date||…days after date…日后付款 Doh|G:P]#  
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…months after date||…months after date…月后付款 1(i>Vt.+  
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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 i+[3o@  
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同组票据set of bills DjzUH{6O  
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单张汇票sola of exchange||sole of exchange m_$I?F0  
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远期汇票usance bill||bill at usance !Gp3/<"Wy$  
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长期汇票long bill t/*K#]26  
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短期汇票short bill `SjD/vNE  
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逾期汇票overdue bill Ejms)JK+  
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宽限日期days of grace V`\f+Uu  
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电汇telegraphic transfer （T.T） %R|"Afa=  
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邮汇postal order||postal note （Am.）||post office order||money order qggk:cN1  
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本票promissory note （P/N） ,MM>cOQ  
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押汇负责书||押汇保证书letter of hypothecation 30?LsYXL62  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity `z}vONXpAX  
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承兑||认付acceptance F# 1 Kk#t  
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单张承兑general acceptance 6F*-qb3  
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有条件承兑qualified acceptance "x(>Sj\%I  
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附条件认付conditional acceptance Z5G]p4  
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部分认付partial acceptance   x&C%4Y_]